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All the codes on schedules 100 and 125 are those supplied by the Canada Revenue Agency(CRA). There is a CRA guide with these codes:
https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-inco...
The section for this code says:" current amounts due to
shareholder(s)/director(s), such as advances, loans, or notes "
So this seems to represent an amount such as a loan from the shareholder/ director to the corporation
Hope this helps
