Theory of Computing ------------------- Title : A Lower Bound for Polynomial Calculus with Extension Rule Authors : Yaroslav Alekseev Volume : 22 Number : 4 Pages : 1-29 URL : https://theoryofcomputing.org/articles/v022a004 Abstract -------- A major proof complexity problem is to prove a superpolynomial lower bound on the length of Frege proofs of arbitrary depth. A more difficult question is to prove an Extended Frege lower bound. Surprisingly, proving such bounds turns out to be much easier in the algebraic setting. In this paper, we study a proof system that can efficiently simulate Extended Frege: an extension of the Polynomial Calculus proof system where we can take a square root and introduce new variables that are equivalent to algebraic circuits of arbitrary depth. We prove that an instance of the subset-sum principle, the binary value principle $1 + x_1 + 2 x_2 + \ldots + 2^{n - 1} x_n = 0$ ($BVP_n$), requires refutations of exponential bit size over $\Q$ in this system. Part and Tzameret (ITCS'20) proved an exponential lower bound on the size of Res-Lin (Resolution over linear equations) refutations of $BVP_n.$ We show that our system p-simulates Res-Lin and thus we get an alternative exponential lower bound for the size of Res-Lin refutations of $BVP_n.$ --------------- A preliminary version of this paper appeared in the Proceedings of the 36th Conference on Computational Complexity (CCC'21).