post-mortem
Filemark T2 rollover and reorganization preview
- Kind
- rollover
- Supported tax years
- —
- Strict profile
- rollover_preview_exact_v1
- Payload schema version
- 5.0.0
Example request
Send this body to POST /api/v1/computations/rollovers/post-mortem. It satisfies the strict profile, so it works with or without the payloadContract selector.
{
"inputs": {
"estate_shares": {
"acb": 500000,
"puc": 100000,
"redemptionAmount": 500000,
"estateTotalCapitalLossesForYear": 400000,
"estateTotalCapitalGainsForYear": 0
},
"dividends": {
"capitalDividends83_2Received": 0,
"taxableDividendsReceived": 0,
"designatedTaxableDividends104_19ToIndividualBeneficiary": 0,
"qualifiedDividends104_19ToCorporatePartnershipTrustBeneficiary": 0,
"designatedTaxableDividends104_19ToCorporatePartnershipTrustBeneficiary": 0,
"designatedLifeInsuranceCapitalDividends104_20": 0
},
"party": {
"affiliatedAfterRedemption": false,
"estateIsGraduatedRateEstate": true,
"estateTaxationYearNumber": 1,
"section164_6ElectionFiledOnTime": true,
"shareAcquiredAsConsequenceOfDeath": true,
"section164_6ElectedAmount": 400000
},
"terminal": {
"terminalCapitalGain": 400000
}
}
}Input cells (18)
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.
| Cell | Types | Required |
|---|---|---|
| dividends.capitalDividends83_2Received | number | strict |
| dividends.designatedLifeInsuranceCapitalDividends104_20 | number | strict |
| dividends.designatedTaxableDividends104_19ToCorporatePartnershipTrustBeneficiary | number | strict |
| dividends.designatedTaxableDividends104_19ToIndividualBeneficiary | number | strict |
| dividends.qualifiedDividends104_19ToCorporatePartnershipTrustBeneficiary | number | strict |
| dividends.taxableDividendsReceived | number | strict |
| estate_shares.acb | number | strict |
| estate_shares.estateTotalCapitalGainsForYear | null | number | strict |
| estate_shares.estateTotalCapitalLossesForYear | null | number | strict |
| estate_shares.puc | number | strict |
| estate_shares.redemptionAmount | number | strict |
| party.affiliatedAfterRedemptionWhether the estate is affiliated with the corporation immediately after the redemption; engages the s.40(3.6) stop-loss on the unelected portion, and an unanswered fact computes in the harshest lane under a blocking trap. | boolean | null | strict |
| party.estateIsGraduatedRateEstate | boolean | null | strict |
| party.estateTaxationYearNumberA 1-based TAXATION YEAR OF THE ESTATE. Estate taxation years begin at death and need not be calendar years — "the first three taxation years" in s.164(6) is not "three years after death". | integer | null | strict |
| party.section164_6ElectedAmountThe loss amount actually elected under s.164(6)(c); required, with an explicit 0 for a reviewed nil. | number | strict |
| party.section164_6ElectionFiledOnTime | boolean | null | strict |
| party.shareAcquiredAsConsequenceOfDeath | boolean | null | strict |
| terminal.terminalCapitalGain | number | strict |
Strict profile accepted values (14 of 18 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.
| Cell | Accepted values |
|---|---|
| dividends.capitalDividends83_2Received | 0 to 600000000000 |
| dividends.designatedLifeInsuranceCapitalDividends104_20 | 0 to 600000000000 |
| dividends.designatedTaxableDividends104_19ToCorporatePartnershipTrustBeneficiary | 0 to 600000000000 |
| dividends.designatedTaxableDividends104_19ToIndividualBeneficiary | 0 to 600000000000 |
| dividends.qualifiedDividends104_19ToCorporatePartnershipTrustBeneficiary | 0 to 600000000000 |
| dividends.taxableDividendsReceived | 0 to 600000000000 |
| estate_shares.acb | 0 to 600000000000 |
| estate_shares.estateTotalCapitalGainsForYear | 0 to 600000000000 |
| estate_shares.estateTotalCapitalLossesForYear | 0 to 600000000000 |
| estate_shares.puc | 0 to 600000000000 |
| estate_shares.redemptionAmount | 0 to 600000000000 |
| party.estateTaxationYearNumber | 1 to 1000 |
| party.section164_6ElectedAmount | 0 to 600000000000 |
| terminal.terminalCapitalGain | 0 to 600000000000 |
Output cells (53)
Paths are relative to this target’s result object in the response.
| Cell | Types |
|---|---|
| estateShares.acb | number |
| estateShares.puc | number |
| estateShares.redemptionAmount | number |
| dividends.capitalDividends83_2Received | number |
| dividends.taxableDividendsReceived | number |
| dividends.designatedTaxableDividends104_19ToIndividualBeneficiary | number |
| dividends.qualifiedDividends104_19ToCorporatePartnershipTrustBeneficiary | number |
| dividends.designatedTaxableDividends104_19ToCorporatePartnershipTrustBeneficiary | number |
| dividends.designatedLifeInsuranceCapitalDividends104_20 | number |
| affiliatedAfterRedemption | boolean |
| terminalCapitalGain | number |
| deemedDividend | number |
| proceedsForLoss | number |
| rawLoss | number |
| lossBeforeStopLoss | number |
| section112_3_2ReductionParagraphA | number |
| section112_3_2ReductionParagraphB | number |
| section112_3_2GreCarveOut | number |
| section112_3_2Reduction | number |
| lossAfterSection112_3_2 | number |
| section164_6YearExcess | null | number |
| section164_6Available | boolean |
| section164_6MaxElectable | null | number |
| section164_6ElectedAmount | null | number |
| section40_3_6DeniedLoss | null | number |
| lossRetainedByEstate | null | number |
| stopLossRuleApplied | string |
| stopLossRulesApplied[] | string |
| deniedLoss | null | number |
| allowableLoss | null | number |
| s164_6Carryback | null | number |
| lossPreservedToTerminal | boolean | null |
| traps[].findingCode | string |
| traps[].filingDisposition | string |
| traps[].citationKey | string |
| traps[].severity | string |
| traps[].title | string |
| traps[].body | string |
| warnings[] | string |
| warnings[].code | string |
| warnings[].findingCode | string |
| warnings[].filingDisposition | string |
| warnings[].message | string |
| warnings[].severity | string |
| blocking | boolean |
| ready | boolean |
| provisional | boolean |
| citationsApplied[] | string |
| citations[].key | string |
| citations[].section | string |
| citations[].description | string |
| citations[].source_url | string |
| citations[].verified_at | string |