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.

Input cells for post-mortem
CellTypesRequired
dividends.capitalDividends83_2Receivednumberstrict
dividends.designatedLifeInsuranceCapitalDividends104_20numberstrict
dividends.designatedTaxableDividends104_19ToCorporatePartnershipTrustBeneficiarynumberstrict
dividends.designatedTaxableDividends104_19ToIndividualBeneficiarynumberstrict
dividends.qualifiedDividends104_19ToCorporatePartnershipTrustBeneficiarynumberstrict
dividends.taxableDividendsReceivednumberstrict
estate_shares.acbnumberstrict
estate_shares.estateTotalCapitalGainsForYearnull | numberstrict
estate_shares.estateTotalCapitalLossesForYearnull | numberstrict
estate_shares.pucnumberstrict
estate_shares.redemptionAmountnumberstrict
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 | nullstrict
party.estateIsGraduatedRateEstateboolean | nullstrict
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 | nullstrict
party.section164_6ElectedAmountThe loss amount actually elected under s.164(6)(c); required, with an explicit 0 for a reviewed nil.numberstrict
party.section164_6ElectionFiledOnTimeboolean | nullstrict
party.shareAcquiredAsConsequenceOfDeathboolean | nullstrict
terminal.terminalCapitalGainnumberstrict
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.

Strict profile accepted values for post-mortem
CellAccepted values
dividends.capitalDividends83_2Received0 to 600000000000
dividends.designatedLifeInsuranceCapitalDividends104_200 to 600000000000
dividends.designatedTaxableDividends104_19ToCorporatePartnershipTrustBeneficiary0 to 600000000000
dividends.designatedTaxableDividends104_19ToIndividualBeneficiary0 to 600000000000
dividends.qualifiedDividends104_19ToCorporatePartnershipTrustBeneficiary0 to 600000000000
dividends.taxableDividendsReceived0 to 600000000000
estate_shares.acb0 to 600000000000
estate_shares.estateTotalCapitalGainsForYear0 to 600000000000
estate_shares.estateTotalCapitalLossesForYear0 to 600000000000
estate_shares.puc0 to 600000000000
estate_shares.redemptionAmount0 to 600000000000
party.estateTaxationYearNumber1 to 1000
party.section164_6ElectedAmount0 to 600000000000
terminal.terminalCapitalGain0 to 600000000000

Output cells (53)

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

Output cells for post-mortem
CellTypes
estateShares.acbnumber
estateShares.pucnumber
estateShares.redemptionAmountnumber
dividends.capitalDividends83_2Receivednumber
dividends.taxableDividendsReceivednumber
dividends.designatedTaxableDividends104_19ToIndividualBeneficiarynumber
dividends.qualifiedDividends104_19ToCorporatePartnershipTrustBeneficiarynumber
dividends.designatedTaxableDividends104_19ToCorporatePartnershipTrustBeneficiarynumber
dividends.designatedLifeInsuranceCapitalDividends104_20number
affiliatedAfterRedemptionboolean
terminalCapitalGainnumber
deemedDividendnumber
proceedsForLossnumber
rawLossnumber
lossBeforeStopLossnumber
section112_3_2ReductionParagraphAnumber
section112_3_2ReductionParagraphBnumber
section112_3_2GreCarveOutnumber
section112_3_2Reductionnumber
lossAfterSection112_3_2number
section164_6YearExcessnull | number
section164_6Availableboolean
section164_6MaxElectablenull | number
section164_6ElectedAmountnull | number
section40_3_6DeniedLossnull | number
lossRetainedByEstatenull | number
stopLossRuleAppliedstring
stopLossRulesApplied[]string
deniedLossnull | number
allowableLossnull | number
s164_6Carrybacknull | number
lossPreservedToTerminalboolean | null
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
Filemark | post-mortem cells