section-51
Filemark T2 rollover and reorganization preview
- Kind
- rollover
- Supported tax years
- —
- Strict profile
- rollover_preview_exact_v1
- Payload schema version
- 3.0.0
Input cells (22)
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 |
|---|---|---|---|
| converted_property.propertyKind | string | yes | yes |
| converted_property.isCapitalProperty | boolean | yes | |
| converted_property.termsConferExchangeRight | boolean | yes | |
| converted_property.acb | number | yes | |
| converted_property.puc | number | yes | |
| converted_property.fmv | number | yes | |
| converted_property.liabilitiesLessAssetsDecreaseOnConversion | number | yes | |
| converted_property.priorS53_2_g1Deductions | boolean | yes | yes |
| converted_property.convertedPropertyIsTaxableCanadianProperty | boolean | null | yes | |
| converted_property | any | yes | |
| new_shares[].label | string | yes | |
| new_shares[].fmv | number | yes | |
| new_shares[].pucIncreaseBeforeSection51_3 | number | yes | |
| consideration.bootFmv | number | yes | |
| consideration.outlaysAndExpenses | number | yes | |
| party.benefitDesiredForRelatedPerson | boolean | yes | |
| party.newSharesAcquiredFromCorporation | boolean | yes | |
| party.convertedPropertyIssuerIsNewShareCorporation | boolean | yes | |
| party.giftToRelatedPerson | number | yes | |
| party.noOtherCapitalLossLimitationApplies | boolean | yes | yes |
| party.s85Applies | boolean | yes | |
| party.s86Applies | boolean | 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 |
| applies | boolean |
| newShares[].label | string |
| newShares[].fmv | number |
| newShares[].pucIncreaseBeforeSection51_3 | number |
| newShares[].costAcb | number |
| newShares[].pucGrind | number |
| newShares[].pucIncreaseAfterSection51_3 | number |
| convertedProperty | any |
| convertedProperty.lossDeemedNil | boolean |
| s51_2Applies | boolean |
| convertedProperty.propertyKind | string |
| convertedProperty.acb | number |
| convertedProperty.puc | number |
| convertedProperty.fmv | number |
| convertedProperty.proceedsOfDisposition | number |
| convertedProperty.gainTriggered | number |
| giftToRelatedPerson | number |
| totalNewShareCost | number |
| totalPucGrind | number |
| totalProceeds | number |
| rolloverDeferred | boolean |
| deemedTransferForSections74_4And74_5 | boolean |
| newSharesDeemedTaxableCanadianProperty | boolean | null |
| deemedDividendSubsection84_1 | number |
| warnings[] | string |
| citationsApplied[] | string |
| citations[].key | string |
| citations[].section | string |
| citations[].description | string |
| citations[].source_url | string |
| citations[].verified_at | string |