{
"_links": {
"collected_account_balances": "/api/organisation/charters/by-id/234/balances",
"collected_account_charter": "/api/organisation/charters/by-id/234",
"list": "/api/cashflow/taxes-owed",
"reclaimable_account_balances": "/api/organisation/charters/by-id/235/balances",
"reclaimable_account_charter": "/api/organisation/charters/by-id/235",
"self": "/api/cashflow/taxes-owed/234"
},
"calculation_note": "Les 2 comptes sont catégorisés Passif. Le compte réclamable agit comme contra-passif (réduit le passif net). Formule : net = balance(collect) + balance(claim).",
"collected_account": {
"category": {
"code": "Cat_Liabilities",
"id": 3,
"label": "Compte de catégorie Passif"
},
"code": "2301",
"current_balance": 8412.65,
"description": "TPS à payer",
"id": 234,
"opening_balance": 6120.4,
"ytd_movement": 2292.25
},
"currency": "CAD",
"is_refund_expected": false,
"label": "TPS",
"net_owed": 3102.45,
"obligation_id": 234,
"reclaimable_account": {
"category": {
"code": "Cat_Liabilities",
"id": 3,
"label": "Compte de catégorie Passif"
},
"code": "2302",
"current_balance": -5310.2,
"description": "TPS payée à récupérer",
"id": 235,
"opening_balance": -3985.75,
"ytd_movement": -1324.45
},
"tax_registration_numbers": [
"123456789RT0001"
],
"taxes_contributing": [
{
"abbreviation": "TPS",
"code": "T.P.S.",
"credit_type": "all_accounts",
"id": 1,
"name": "Taxe sur les produits et services",
"rate_pct": 5
},
{
"abbreviation": "TPS 50",
"code": "TPS 50%",
"credit_type": "all_accounts",
"id": 3,
"name": "TPS — repas et représentation (50 %)",
"rate_pct": 5
}
]
}