section-85-1
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 (24)
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 |
|---|---|---|---|
| exchanged_shares.acb | number | yes | |
| exchanged_shares.fmv | number | yes | |
| exchanged_shares.isCapitalProperty | boolean | yes | |
| exchanged_shares.isTaxableCanadianProperty | boolean | null | yes | |
| purchaser_shares.fmv | number | yes | |
| purchaser_shares.pucOfExchangedShares | number | yes | |
| purchaser_shares.purchaserIssuedTreasuryShares | boolean | null | yes | |
| purchaser_shares.issuedToCourtApprovedPlanTrust | boolean | yes | |
| purchaser_shares.exchangedSharesTradeOnDesignatedStockExchange | boolean | yes | |
| purchaser_shares.purchaserSharesWidelyTradedOnDesignatedStockExchange | boolean | yes | |
| purchaser_shares.issuedShareClasses[].label | string | yes | |
| purchaser_shares.issuedShareClasses[].pucIncrease | number | yes | |
| consideration.bootFmv | number | yes | |
| consideration.sharesOfMoreThanOneClass | boolean | yes | |
| party.dealsAtArmsLength | boolean | yes | |
| party.nonArmsLengthSolelyFromPurchaserRightToAcquireExchangedShares | boolean | yes | |
| party.vendorControlsPurchaserAfter | boolean | yes | |
| party.vendorOwnsMoreThan50PctFmvOfPurchaserAfter | boolean | null | yes | |
| party.s85ElectionFiled | boolean | yes | |
| party.vendorElectsOut | boolean | yes | |
| party.purchaserIsCanadianCorporation | boolean | null | yes | |
| party.acquiredCorporationIsTaxableCanadianCorporation | boolean | null | yes | |
| party.vendorIsForeignAffiliateOfCanadianResident | boolean | null | yes | |
| party.gainIncludedInVendorFAPI | boolean | null | yes |
Output cells (38)
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 |
| exchangedShares.acb | number |
| exchangedShares.fmv | number |
| exchangedShares.pucOfExchangedShares | number |
| exchangedShares.proceedsOfDisposition | number |
| vendorNewShareAcb | number |
| purchaserCostOfAcquiredShares | number |
| purchaserCostBasis | string |
| gainIfTainted | number |
| gainRealized | number |
| dispositionCharacter | string |
| incomeAccountProfit | number |
| boot.fmv | number |
| sharesOfMoreThanOneClass | boolean |
| rolloverDeferred | boolean |
| pucReduction.status | string |
| pucReduction.totalIncreaseInPuc | null | number |
| pucReduction.pucOfExchangedSharesReceived | number |
| pucReduction.totalReduction | null | number |
| pucReduction.byClass[].label | string |
| pucReduction.byClass[].pucIncrease | number |
| pucReduction.byClass[].pucReduction | number |
| pucReduction.byClass[].pucAfterReduction | number |
| purchaserSharesAreDeemedTcp | boolean | null |
| purchaserSharesDeemedTcpWindowMonths | integer | null |
| warnings[] | string |
| citationsApplied[] | string |
| citations[].key | string |
| citations[].section | string |
| citations[].description | string |
| citations[].source_url | string |
| citations[].verified_at | string |