section-212-1
Filemark T2 rollover and reorganization preview
- Kind
- rollover
- Supported tax years
- —
- Strict profile
- rollover_preview_exact_v1
- Payload schema version
- 2.0.0
Input cells (26)
Paths are relative to the request’s inputs object; [] marks an array element. Pinned cells are fixed to exact witness values by the current strict profile revision; the default boundary accepts your values for them.
| Cell | Types | Required | Pinned |
|---|---|---|---|
| subject_shares.acb | number | yes | |
| subject_shares.puc | number | yes | |
| subject_shares.fmv | number | yes | |
| subject_shares.vDayValueBump | number | yes | |
| subject_shares.cgdClaimedGrossedUp | number | yes | |
| consideration.bootFmv | number | yes | |
| consideration.newShareLegalStatedCapital | number | yes | |
| consideration.newShareFmv | number | yes | |
| consideration.purchaserShareFmvIncrease | null | number | yes | |
| consideration.purchaserShareClasses[].label | string | yes | |
| consideration.purchaserShareClasses[].pucIncrease | number | yes | |
| party.vendorIsNonResident | boolean | yes | |
| party.dealsAtArmsLength | boolean | yes | |
| party.purchaserIsCanadianResidentCorp | boolean | yes | |
| party.treatyWithholdingRate | null | number | yes | |
| party.treatyRateIsGenuinelyZero | boolean | null | yes | |
| party.greResidentEstateException | boolean | yes | |
| party.subjectCorporationResidentInCanada | boolean | yes | |
| party.subjectConnectedWithPurchaser186_4 | boolean | yes | |
| party.nonArmsLengthOtherwiseThan251_5_b | boolean | yes | |
| party.deemedNonArmsLength212_1_3_a | boolean | yes | |
| party.sharesHeldThroughConduit | boolean | null | yes | |
| party.vendorIsNonResidentCorporation | boolean | null | yes | |
| party.purchaserControlledTheNonResidentVendor | boolean | null | yes | |
| party.nonResidentHoldsNonArmsLengthPurchaserShares | boolean | null | yes | |
| party.proceedsDeemedByRolloverElection | boolean | null | yes |
Output cells (36)
Paths are relative to this target’s result object in the response. Exact computed values are proven by executed golden examples; the schema fixes names and types.
| Cell | Types |
|---|---|
| blocking | boolean |
| traps[].citationKey | string |
| traps[].severity | string |
| traps[].title | string |
| traps[].body | string |
| electionInvalid | boolean |
| applies | boolean |
| subjectShares.acb | number |
| subjectShares.hardAcb | number |
| subjectShares.puc | number |
| subjectShares.fmv | number |
| subjectShares.vDayValueBump | number |
| subjectShares.cgdClaimedGrossedUp | number |
| greaterOfPucHardAcb | number |
| hardAcb | number |
| deemedDividend | number |
| withholdingRate | number |
| withholdingTax | number |
| pucReduction | number |
| pucNewShares | number |
| boot | number |
| newShareLegalStatedCapital | number |
| proceedsForCapitalGain | number |
| capitalGain | number |
| provisional | boolean |
| pucByClass[].label | string |
| pucByClass[].pucIncrease | number |
| pucByClass[].pucReduction | number |
| pucByClass[].pucFinal | number |
| warnings[] | string |
| citationsApplied[] | string |
| citations[].key | string |
| citations[].section | string |
| citations[].description | string |
| citations[].source_url | string |
| citations[].verified_at | string |