# capital-dividend-account

Capital dividend account election

- Kind: rollover
- Program: Filemark T2 rollover and reorganization preview
- Supported tax years: —
- Strict profile: rollover_preview_exact_v1
- Payload schema version: 10.0.0

## Example request

Send this body to `POST /api/v1/computations/rollovers/capital-dividend-account`. This example works with or without `payloadContract`.

```json
{
  "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 (46)

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

Cells marked **always** require a non-null value in every request. Cells marked **strict** are required when you supply this target's `payloadContract`. See [Run computations](https://docs.filemark.ca/run-computations).

Unknown cells and JSON type mismatches return `400` with the affected cells in the error details.

| Cell | Types | Required | Description |
| --- | --- | --- | --- |
| `cda_components` | array \| boolean \| null \| number \| object \| string |  |  |
| `cda_components.aocTimingAdjustment111_4_f` | null \| number \| string |  |  |
| `cda_components.capitalDividendsPreviouslyPaid` | null \| number \| string |  |  |
| `cda_components.capitalDividendsReceived` | null \| number \| string |  |  |
| `cda_components.foreignAffiliateDividendDeductions113_1` | null \| number \| string |  |  |
| `cda_components.lifeInsuranceCdaBeforeMay24_1985` | null \| number \| string |  |  |
| `cda_components.lifeInsuranceProceedsNetAcb` | null \| number \| string |  |  |
| `cda_components.nonTaxableCapitalGainsNet` | null \| number \| string |  |  |
| `cda_components.nonTaxableEcpGains` | null \| number \| string |  |  |
| `cda_components.preFeb2000RequiredInclusions89_1_c` | null \| number \| string |  |  |
| `cda_components.trustCapitalGainDistributionsPostSep2016` | null \| number \| string |  |  |
| `cda_components.trustCapitalGainDistributionsPreSep2016` | null \| number \| string |  |  |
| `cda_components.trustNonTaxableDividendDistributions104_20` | null \| number \| string |  |  |
| `election` | array \| boolean \| null \| number \| object \| string |  |  |
| `election.cdaBalanceImmediatelyBeforeDividendPayable` | null \| number \| string |  |  |
| `election.dividendDeclared` | null \| number \| string |  |  |
| `election.dividendPayableDate` | null \| number \| string |  |  |
| `election.firstPaymentDate` | null \| number \| string |  |  |
| `election.isCcpcThroughoutYearOrSubstantiveCcpc` | boolean \| null |  |  |
| `election.isPrivateCorporation` | boolean \| null |  |  |
| `election.paymentCadPerUnit` | null \| number \| string |  |  |
| `election.paymentRateDate` | null \| number \| string |  |  |
| `election.paymentRateSource` | array \| boolean \| null \| number \| object \| string |  |  |
| `election.reportingCurrency` | string |  |  |
| `election.s83_2ElectionDate` | null \| number \| string |  |  |
| `election.s83_2_2Or2_3Or2_4ReliefApplies` | boolean \| null |  |  |
| `election.s83_3AuthorizedBeforeFiling` | boolean \| null |  |  |
| `election.s83_3EstimatedPenaltyPaidAmount` | null \| number \| string |  |  |
| `election.s83_3EstimatedPenaltyPaidWithElection` | boolean \| null |  |  |
| `election.s83_3PenaltyPaymentDate` | null \| number \| string |  |  |
| `election.s83_3_1MinisterRequestServedAndNotAnsweredWithin90Days` | boolean \| null |  |  |
| `election.sharesAcquiredForDividendPurpose` | array \| boolean \| null \| number \| object \| string |  |  |
| `election.t2054CdaComputationScheduleAttached` | boolean \| null |  |  |
| `election.t2054CertifiedResolutionOrAuthorizationAttached` | boolean \| null |  |  |
| `election.t2054EvidenceReference` | array \| boolean \| null \| number \| object \| string |  |  |
| `election.t2054PrescribedFormCompleted` | boolean \| null |  |  |
| `options` | array \| boolean \| null \| number \| object \| string |  |  |
| `options.allDeemedRecipientsExemptFromPartI` | boolean \| null |  |  |
| `options.allDividendRecipientShareholdersConcur` | boolean \| null |  |  |
| `options.corporationAndKnownAddressShareholdersConcur` | boolean \| null |  |  |
| `options.identifiedPortionOfExcess` | null \| number \| string |  |  |
| `options.identifiedPortionSecondElectionMade` | boolean \| null |  |  |
| `options.noticeOfAssessmentSentDate` | null \| number \| string |  |  |
| `options.originalDividendPayableDate` | null \| number \| string |  |  |
| `options.s184_3ElectionDate` | null \| number \| string |  |  |
| `options.s184_3ElectionFiled` | boolean \| null |  |  |

### Strict profile accepted values (29 of 46 cells)

These constraints apply when you supply this target's `payloadContract`. Cells marked **pinned** must equal the listed value. A pinned cell that is not required may be left out.

| Cell | Accepted values |
| --- | --- |
| `cda_components` | `one of null, false, 0, "", []` |
| `cda_components.aocTimingAdjustment111_4_f` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; -600000000000 to 600000000000` |
| `cda_components.capitalDividendsPreviouslyPaid` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `cda_components.capitalDividendsReceived` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `cda_components.foreignAffiliateDividendDeductions113_1` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `cda_components.lifeInsuranceCdaBeforeMay24_1985` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `cda_components.lifeInsuranceProceedsNetAcb` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `cda_components.nonTaxableCapitalGainsNet` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; -600000000000 to 600000000000` |
| `cda_components.nonTaxableEcpGains` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `cda_components.preFeb2000RequiredInclusions89_1_c` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `cda_components.trustCapitalGainDistributionsPostSep2016` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `cda_components.trustCapitalGainDistributionsPreSep2016` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `cda_components.trustNonTaxableDividendDistributions104_20` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `election` | `one of null, false, 0, "", []` |
| `election.cdaBalanceImmediatelyBeforeDividendPayable` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `election.dividendDeclared` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `election.dividendPayableDate` | `-1000000000000000 to 1000000000000000` |
| `election.firstPaymentDate` | `-1000000000000000 to 1000000000000000` |
| `election.paymentCadPerUnit` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `election.paymentRateDate` | `-1000000000000000 to 1000000000000000` |
| `election.reportingCurrency` | `one of "CAD", "USD", "EUR", "GBP", "JPY", "AUD"` |
| `election.s83_2ElectionDate` | `-1000000000000000 to 1000000000000000` |
| `election.s83_3EstimatedPenaltyPaidAmount` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `election.s83_3PenaltyPaymentDate` | `-1000000000000000 to 1000000000000000` |
| `options` | `one of null, false, 0, "", []` |
| `options.identifiedPortionOfExcess` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `options.noticeOfAssessmentSentDate` | `-1000000000000000 to 1000000000000000` |
| `options.originalDividendPayableDate` | `-1000000000000000 to 1000000000000000` |
| `options.s184_3ElectionDate` | `-1000000000000000 to 1000000000000000` |

## Output cells (69)

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

| Cell | Types | Description |
| --- | --- | --- |
| `authoritativeForBatch` | boolean |  |
| `blocking` | boolean |  |
| `capabilityStatus` | string |  |
| `capitalDividendPortion` | null \| number |  |
| `cdaBalance` | null \| number |  |
| `cdaBalanceRunning` | null \| number |  |
| `cdaBalanceSource` | string |  |
| `cdaBalanceStatus` | string |  |
| `cdaComponents.capitalDividendsPreviouslyPaid` | null \| number |  |
| `cdaComponents.capitalDividendsReceived` | null \| number |  |
| `cdaComponents.foreignAffiliateDividendDeductions113_1` | null \| number |  |
| `cdaComponents.lifeInsuranceCdaBeforeMay24_1985` | null \| number |  |
| `cdaComponents.lifeInsuranceProceedsNetAcb` | null \| number |  |
| `cdaComponents.nonTaxableCapitalGainsNet` | null \| number |  |
| `cdaComponents.nonTaxableEcpGains` | null \| number |  |
| `cdaComponents.preFeb2000RequiredInclusions89_1_c` | null \| number |  |
| `cdaComponents.trustCapitalGainDistributionsPostSep2016` | null \| number |  |
| `cdaComponents.trustCapitalGainDistributionsPreSep2016` | null \| number |  |
| `cdaComponents.trustNonTaxableDividendDistributions104_20` | null \| number |  |
| `citations[].description` | string |  |
| `citations[].key` | string |  |
| `citations[].section` | string |  |
| `citations[].source_url` | string |  |
| `citations[].verified_at` | string |  |
| `citationsApplied[]` | string |  |
| `cleanCapitalDividend` | boolean |  |
| `dividendCharacterization` | string |  |
| `dividendDeclared` | null \| number |  |
| `excessOverCda` | null \| number |  |
| `identifiedPortionDeemedSeparateForAllPurposes` | null \| number |  |
| `identifiedPortionOfExcess` | null \| number |  |
| `identifiedPortionSecondElectionStatus` | string |  |
| `paragraph89_1_hAmountIncluded` | number |  |
| `paragraph89_1_hStatus` | string |  |
| `partIIIRate` | number |  |
| `partIIITax` | null \| number |  |
| `partIIITaxCad` | null \| number |  |
| `productionAuthorities[]` | string |  |
| `provisional` | boolean |  |
| `ready` | boolean |  |
| `s184_3Deadline90Day` | null \| string |  |
| `s184_3ElectionAvailable` | boolean \| null |  |
| `s184_3ElectionFiled` | boolean \| null |  |
| `s184_3ElectionStatus` | string |  |
| `s184_4Deadline30Month` | null \| string |  |
| `s83_2ElectionDeadline` | null \| string |  |
| `s83_2ElectionStatus` | string |  |
| `s83_2_1Applies` | string |  |
| `s83_3DeemedElectionDate` | null \| string |  |
| `s83_3LateElectionStatus` | string |  |
| `s83_3MonthsOrPartMonthsLate` | integer |  |
| `s83_3Penalty` | number |  |
| `secondElectionCdaAvailable` | null \| number |  |
| `secondElectionPartIIITax` | null \| number |  |
| `separateTaxableDividend_184_3_c` | null \| number |  |
| `taxableDividendIfElected` | null \| number |  |
| `traps[].body` | string |  |
| `traps[].citationKey` | string |  |
| `traps[].filingDisposition` | string |  |
| `traps[].findingCode` | string |  |
| `traps[].severity` | string |  |
| `traps[].title` | string |  |
| `warnings[]` | object |  |
| `warnings[].citationKey` | string |  |
| `warnings[].code` | string |  |
| `warnings[].message` | string |  |
| `warnings[].severity` | string |  |
| `warnings[].filingDisposition` | string |  |
| `warnings[].findingCode` | string |  |