# gaar-screen

GAAR screen

- Kind: rollover
- Program: Filemark T2 rollover and reorganization preview
- Supported tax years: —
- Strict profile: rollover_preview_exact_v1
- Payload schema version: 6.0.0

## Example request

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

```json
{
  "inputs": {
    "transaction": {
      "hasTaxBenefit": true,
      "hasTaxBenefitFutureAttribute": false,
      "isAvoidanceTransaction_one_of_main_purposes": true,
      "misuseOrAbuse": true,
      "lacksEconomicSubstance": true,
      "disclosedUnder237_3Or237_4": false,
      "reliedOnPublishedGuidanceOrCaseLaw": false,
      "mdrReportable": true,
      "transactionDateIso": "2025-07-01"
    }
  }
}
```

## Input cells (9)

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 |
| --- | --- | --- | --- |
| `transaction.disclosedUnder237_3Or237_4` | boolean \| null |  |  |
| `transaction.hasTaxBenefit` | boolean \| null |  |  |
| `transaction.hasTaxBenefitFutureAttribute` | boolean \| null |  |  |
| `transaction.isAvoidanceTransaction_one_of_main_purposes` | boolean \| null |  |  |
| `transaction.lacksEconomicSubstance` | boolean \| null |  |  |
| `transaction.mdrReportable` | boolean \| null |  |  |
| `transaction.misuseOrAbuse` | boolean \| null |  |  |
| `transaction.reliedOnPublishedGuidanceOrCaseLaw` | boolean \| null |  |  |
| `transaction.transactionDateIso` | null \| string |  |  |

## Output cells (27)

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

| Cell | Types | Description |
| --- | --- | --- |
| `blocking` | boolean |  |
| `citations[].description` | string |  |
| `citations[].key` | string |  |
| `citations[].section` | string |  |
| `citations[].source_url` | string |  |
| `citations[].verified_at` | string |  |
| `citationsApplied[]` | string |  |
| `limbsFlagged[]` | string |  |
| `limbsUnanswered[]` | string |  |
| `mdrReportable` | boolean \| null |  |
| `penaltyExposureNote` | string |  |
| `provisional` | boolean |  |
| `ready` | boolean |  |
| `riskLevel` | string |  |
| `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 |  |