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capital-dividend-account

Filemark T2 rollover and reorganization preview

Kind
rollover
Supported tax years
—
Strict profile
rollover_preview_exact_v1
Payload schema version
8.0.0

Example request

Send this body to POST /api/v1/computations/rollovers/capital-dividend-account. It satisfies the strict profile, so it works with or without the payloadContract selector.

{
  "inputs": {
    "cda_components": {
      "nonTaxableCapitalGainsNet": 100000,
      "aocTimingAdjustment111_4_f": 0,
      "trustCapitalGainDistributionsPostSep2016": 0,
      "capitalDividendsReceived": 0,
      "preFeb2000RequiredInclusions89_1_c": 0,
      "lifeInsuranceProceedsNetAcb": 0,
      "nonTaxableEcpGains": 0,
      "lifeInsuranceCdaBeforeMay24_1985": 0,
      "trustCapitalGainDistributionsPreSep2016": 0,
      "trustNonTaxableDividendDistributions104_20": 0,
      "foreignAffiliateDividendDeductions113_1": 0,
      "capitalDividendsPreviouslyPaid": 0
    },
    "election": {
      "dividendDeclared": 80000,
      "cdaBalanceImmediatelyBeforeDividendPayable": 100000,
      "isPrivateCorporation": true,
      "isCcpcThroughoutYearOrSubstantiveCcpc": null,
      "dividendPayableDate": "2026-03-31",
      "firstPaymentDate": "2026-04-15",
      "s83_2ElectionDate": "2026-03-31",
      "t2054PrescribedFormCompleted": true,
      "t2054CertifiedResolutionOrAuthorizationAttached": true,
      "t2054CdaComputationScheduleAttached": true,
      "t2054EvidenceReference": "binder://t2054-package",
      "s83_3AuthorizedBeforeFiling": null,
      "s83_3EstimatedPenaltyPaidWithElection": null,
      "s83_3EstimatedPenaltyPaidAmount": null,
      "s83_3PenaltyPaymentDate": null,
      "s83_3_1MinisterRequestServedAndNotAnsweredWithin90Days": null,
      "sharesAcquiredForDividendPurpose": "no",
      "s83_2_2Or2_3Or2_4ReliefApplies": null
    },
    "options": {
      "s184_3ElectionFiled": false,
      "noticeOfAssessmentSentDate": null,
      "s184_3ElectionDate": null,
      "originalDividendPayableDate": null,
      "corporationAndKnownAddressShareholdersConcur": null,
      "allDividendRecipientShareholdersConcur": null,
      "allDeemedRecipientsExemptFromPartI": null,
      "identifiedPortionOfExcess": null,
      "identifiedPortionSecondElectionMade": null
    }
  }
}

Input cells (39)

Paths are relative to the request’s inputs object; [] marks an array element.

Required says when a cell must be present. Always means every request needs it: the default boundary rejects the call when the cell is omitted or null. Strict means only a request that sends this target’s payloadContract selector needs it. See Run computations for the default boundary.

These cells are everything this target accepts. A member that is not published here, or is sent with the wrong JSON type, fails the call with a 400 naming each failing cell.

Input cells for capital-dividend-account
CellTypesRequired
cda_components.aocTimingAdjustment111_4_fnumberstrict
cda_components.capitalDividendsPreviouslyPaidnumberstrict
cda_components.capitalDividendsReceivednumberstrict
cda_components.foreignAffiliateDividendDeductions113_1numberstrict
cda_components.lifeInsuranceCdaBeforeMay24_1985numberstrict
cda_components.lifeInsuranceProceedsNetAcbnumberstrict
cda_components.nonTaxableCapitalGainsNetnumberstrict
cda_components.nonTaxableEcpGainsnumberstrict
cda_components.preFeb2000RequiredInclusions89_1_cnumberstrict
cda_components.trustCapitalGainDistributionsPostSep2016numberstrict
cda_components.trustCapitalGainDistributionsPreSep2016numberstrict
cda_components.trustNonTaxableDividendDistributions104_20numberstrict
election.cdaBalanceImmediatelyBeforeDividendPayablenull | numberstrict
election.dividendDeclarednumberstrict
election.dividendPayableDatenull | stringstrict
election.firstPaymentDatenull | stringstrict
election.isCcpcThroughoutYearOrSubstantiveCcpcboolean | nullstrict
election.isPrivateCorporationboolean | nullstrict
election.s83_2ElectionDatenull | stringstrict
election.s83_2_2Or2_3Or2_4ReliefAppliesboolean | nullstrict
election.s83_3AuthorizedBeforeFilingboolean | nullstrict
election.s83_3EstimatedPenaltyPaidAmountnull | numberstrict
election.s83_3EstimatedPenaltyPaidWithElectionboolean | nullstrict
election.s83_3PenaltyPaymentDatenull | stringstrict
election.s83_3_1MinisterRequestServedAndNotAnsweredWithin90Daysboolean | nullstrict
election.sharesAcquiredForDividendPurposenull | stringstrict
election.t2054CdaComputationScheduleAttachedboolean | nullstrict
election.t2054CertifiedResolutionOrAuthorizationAttachedboolean | nullstrict
election.t2054EvidenceReferencenull | stringstrict
election.t2054PrescribedFormCompletedboolean | nullstrict
options.allDeemedRecipientsExemptFromPartIboolean | nullstrict
options.allDividendRecipientShareholdersConcurboolean | nullstrict
options.corporationAndKnownAddressShareholdersConcurboolean | nullstrict
options.identifiedPortionOfExcessnull | numberstrict
options.identifiedPortionSecondElectionMadeboolean | nullstrict
options.noticeOfAssessmentSentDatenull | stringstrict
options.originalDividendPayableDatenull | stringstrict
options.s184_3ElectionDatenull | stringstrict
options.s184_3ElectionFiledAsserts the s.184(3) election to treat the excess dividend as a separate taxable dividend was filed; an assertion only, the s.184(3) to (5) conditions still decide the Part III result.booleanstrict
Strict profile accepted values (25 of 39 cells)

These values apply only when the request sends this target’s payloadContract selector. A cell marked pinned must equal the value shown to satisfy the strict profile. On the default boundary the same cell accepts any value of its published type.

Strict profile accepted values for capital-dividend-account
CellAccepted values
cda_components.aocTimingAdjustment111_4_f-600000000000 to 600000000000
cda_components.capitalDividendsPreviouslyPaid0 to 600000000000
cda_components.capitalDividendsReceived0 to 600000000000
cda_components.foreignAffiliateDividendDeductions113_10 to 600000000000
cda_components.lifeInsuranceCdaBeforeMay24_19850 to 600000000000
cda_components.lifeInsuranceProceedsNetAcb0 to 600000000000
cda_components.nonTaxableCapitalGainsNet-600000000000 to 600000000000
cda_components.nonTaxableEcpGains0 to 600000000000
cda_components.preFeb2000RequiredInclusions89_1_c0 to 600000000000
cda_components.trustCapitalGainDistributionsPostSep20160 to 600000000000
cda_components.trustCapitalGainDistributionsPreSep20160 to 600000000000
cda_components.trustNonTaxableDividendDistributions104_200 to 600000000000
election.cdaBalanceImmediatelyBeforeDividendPayable0 to 600000000000
election.dividendDeclared0 to 600000000000
election.dividendPayableDatedate (YYYY-MM-DD); at most 10 characters
election.firstPaymentDatedate (YYYY-MM-DD); at most 10 characters
election.s83_2ElectionDatedate (YYYY-MM-DD); at most 10 characters
election.s83_3EstimatedPenaltyPaidAmount0 to 600000000000
election.s83_3PenaltyPaymentDatedate (YYYY-MM-DD); at most 10 characters
election.sharesAcquiredForDividendPurposeone of "yes", "no", "not_determined", null
election.t2054EvidenceReference1 to 2000 characters
options.identifiedPortionOfExcess0 to 600000000000
options.noticeOfAssessmentSentDatedate (YYYY-MM-DD); at most 10 characters
options.originalDividendPayableDatedate (YYYY-MM-DD); at most 10 characters
options.s184_3ElectionDatedate (YYYY-MM-DD); at most 10 characters

Output cells (68)

Paths are relative to this target’s result object in the response.

Output cells for capital-dividend-account
CellTypes
cdaComponents.nonTaxableCapitalGainsNetnumber
cdaComponents.trustCapitalGainDistributionsPostSep2016number
cdaComponents.capitalDividendsReceivednumber
cdaComponents.preFeb2000RequiredInclusions89_1_cnumber
cdaComponents.lifeInsuranceProceedsNetAcbnumber
cdaComponents.nonTaxableEcpGainsnumber
cdaComponents.lifeInsuranceCdaBeforeMay24_1985number
cdaComponents.trustCapitalGainDistributionsPreSep2016number
cdaComponents.trustNonTaxableDividendDistributions104_20number
cdaComponents.foreignAffiliateDividendDeductions113_1number
cdaComponents.capitalDividendsPreviouslyPaidnumber
paragraph89_1_hStatusstring
paragraph89_1_hAmountIncludednumber
cdaBalancenull | number
cdaBalanceRunningnumber
cdaBalanceStatusstring
dividendDeclarednumber
capitalDividendPortionnull | number
excessOverCdanull | number
partIIIRatenumber
partIIITaxnull | number
s184_3ElectionFiledboolean
s184_3ElectionAvailableboolean | null
s184_3ElectionStatusstring
s184_3Deadline90Daynull | string
s184_4Deadline30Monthnull | string
identifiedPortionOfExcessnull | number
identifiedPortionSecondElectionStatusstring
identifiedPortionDeemedSeparateForAllPurposesnull | number
secondElectionCdaAvailablenull | number
secondElectionPartIIITaxnull | number
separateTaxableDividend_184_3_cnull | number
taxableDividendIfElectednull | number
s83_2ElectionStatusstring
s83_2ElectionDeadlinenull | string
s83_3LateElectionStatusstring
s83_3MonthsOrPartMonthsLateinteger
s83_3Penaltynumber
s83_3DeemedElectionDatenull | string
s83_2_1Appliesstring
dividendCharacterizationstring
cleanCapitalDividendboolean
capabilityStatusstring
authoritativeForBatchboolean
productionAuthorities[]string
cdaBalanceSourcestring
traps[].findingCodestring
traps[].filingDispositionstring
traps[].citationKeystring
traps[].severitystring
traps[].titlestring
traps[].bodystring
warnings[]string
warnings[].codestring
warnings[].findingCodestring
warnings[].filingDispositionstring
warnings[].messagestring
warnings[].severitystring
blockingboolean
readyboolean
provisionalboolean
citationsApplied[]string
citations[].keystring
citations[].sectionstring
citations[].descriptionstring
citations[].source_urlstring
citations[].verified_atstring
electionInvalidboolean
Filemark | capital-dividend-account cells