# post-mortem

Post-mortem redemption

- Kind: rollover
- Program: Filemark T2 rollover and reorganization preview
- Supported tax years: —
- Strict profile: rollover_preview_exact_v1
- Payload schema version: 7.0.0

## Example request

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

```json
{
  "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 (23)

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 |
| --- | --- | --- | --- |
| `dividends` | array \| boolean \| null \| number \| object \| string |  |  |
| `dividends.capitalDividends83_2Received` | null \| number \| string |  |  |
| `dividends.designatedLifeInsuranceCapitalDividends104_20` | null \| number \| string |  |  |
| `dividends.designatedTaxableDividends104_19ToCorporatePartnershipTrustBeneficiary` | null \| number \| string |  |  |
| `dividends.designatedTaxableDividends104_19ToIndividualBeneficiary` | null \| number \| string |  |  |
| `dividends.qualifiedDividends104_19ToCorporatePartnershipTrustBeneficiary` | null \| number \| string |  |  |
| `dividends.taxableDividendsReceived` | null \| number \| string |  |  |
| `estate_shares` | array \| boolean \| null \| number \| object \| string |  |  |
| `estate_shares.acb` | null \| number \| string |  |  |
| `estate_shares.estateTotalCapitalGainsForYear` | null \| number \| string |  |  |
| `estate_shares.estateTotalCapitalLossesForYear` | null \| number \| string |  |  |
| `estate_shares.puc` | null \| number \| string |  |  |
| `estate_shares.redemptionAmount` | null \| number \| string |  |  |
| `party` | array \| boolean \| null \| number \| object \| string |  |  |
| `party.affiliatedAfterRedemption` | boolean \| null |  |  |
| `party.dateOfDeath` | null \| string |  |  |
| `party.estateIsGraduatedRateEstate` | boolean \| null |  |  |
| `party.estateTaxationYearNumber` | null \| number \| string |  |  |
| `party.section164_6ElectedAmount` | null \| number \| string |  |  |
| `party.section164_6ElectionFiledOnTime` | boolean \| null |  |  |
| `party.shareAcquiredAsConsequenceOfDeath` | boolean \| null |  |  |
| `terminal` | array \| boolean \| null \| number \| object \| string |  |  |
| `terminal.terminalCapitalGain` | null \| number \| string |  |  |

### Strict profile accepted values (18 of 23 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 |
| --- | --- |
| `dividends` | `one of null, false, 0, "", []` |
| `dividends.capitalDividends83_2Received` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `dividends.designatedLifeInsuranceCapitalDividends104_20` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `dividends.designatedTaxableDividends104_19ToCorporatePartnershipTrustBeneficiary` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `dividends.designatedTaxableDividends104_19ToIndividualBeneficiary` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `dividends.qualifiedDividends104_19ToCorporatePartnershipTrustBeneficiary` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `dividends.taxableDividendsReceived` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `estate_shares` | `one of null, false, 0, "", []` |
| `estate_shares.acb` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `estate_shares.estateTotalCapitalGainsForYear` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `estate_shares.estateTotalCapitalLossesForYear` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `estate_shares.puc` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `estate_shares.redemptionAmount` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `party` | `one of null, false, 0, "", []` |
| `party.estateTaxationYearNumber` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 1 to 1000` |
| `party.section164_6ElectedAmount` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `terminal` | `one of null, false, 0, "", []` |
| `terminal.terminalCapitalGain` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |

## Output cells (54)

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

| Cell | Types | Description |
| --- | --- | --- |
| `affiliatedAfterRedemption` | boolean \| null |  |
| `allowableLoss` | null \| number |  |
| `blocking` | boolean |  |
| `citations[].description` | string |  |
| `citations[].key` | string |  |
| `citations[].section` | string |  |
| `citations[].source_url` | string |  |
| `citations[].verified_at` | string |  |
| `citationsApplied[]` | string |  |
| `deemedDividend` | number |  |
| `deniedLoss` | null \| number |  |
| `dividends.capitalDividends83_2Received` | number |  |
| `dividends.designatedLifeInsuranceCapitalDividends104_20` | number |  |
| `dividends.designatedTaxableDividends104_19ToCorporatePartnershipTrustBeneficiary` | number |  |
| `dividends.designatedTaxableDividends104_19ToIndividualBeneficiary` | number |  |
| `dividends.qualifiedDividends104_19ToCorporatePartnershipTrustBeneficiary` | number |  |
| `dividends.taxableDividendsReceived` | number |  |
| `estateShares.acb` | number |  |
| `estateShares.puc` | number |  |
| `estateShares.redemptionAmount` | number |  |
| `lossAfterSection112_3_2` | number |  |
| `lossBeforeStopLoss` | number |  |
| `lossPreservedToTerminal` | boolean \| null |  |
| `lossRetainedByEstate` | null \| number |  |
| `proceedsForLoss` | number |  |
| `provisional` | boolean |  |
| `rawLoss` | number |  |
| `ready` | boolean |  |
| `s164_6Carryback` | null \| number |  |
| `section112_3_2GreCarveOut` | number |  |
| `section112_3_2Reduction` | number |  |
| `section112_3_2ReductionParagraphA` | number |  |
| `section112_3_2ReductionParagraphB` | number |  |
| `section164_6Available` | boolean |  |
| `section164_6ElectedAmount` | null \| number |  |
| `section164_6MaxElectable` | null \| number |  |
| `section164_6YearExcess` | null \| number |  |
| `section40_3_6DeniedLoss` | null \| number |  |
| `stopLossRuleApplied` | string |  |
| `stopLossRulesApplied[]` | string |  |
| `terminalCapitalGain` | 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 |  |