section-87
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 (33)
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 |
|---|---|---|---|
| predecessor_share_classes[].label | string | yes | |
| predecessor_share_classes[].aggregateAcb | number | yes | |
| predecessor_share_classes[].aggregatePuc | number | yes | |
| predecessor_share_classes[].heldByAnotherPredecessorCorporation | boolean | yes | |
| predecessor_share_classes[].legalStatedCapital | null | number | yes | |
| amalco_classes[].label | string | yes | |
| amalco_classes[].correspondsToPredecessorLabel | string | yes | |
| amalco_classes[].legalStatedCapital | number | yes | |
| amalco_classes[].fmvImmediatelyAfter | null | number | yes | |
| flags.acquisitionOfControl | boolean | yes | |
| flags.verticalAmalgamation | boolean | yes | |
| flags.nonShareConsideration | boolean | yes | |
| flags.allPredecessorsTaxableCanadianCorporations | boolean | yes | |
| flags.allPropertyBecamePropertyOfNewCorporation | boolean | yes | |
| flags.allLiabilitiesBecameLiabilitiesOfNewCorporation | boolean | yes | |
| flags.allShareholdersReceivedNewCorporationShares | boolean | yes | |
| flags.mergerIsPurchaseOfAssetsOrWindingUpDistribution | boolean | yes | |
| flags.sisterAmalgamation | boolean | yes | |
| flags.election87_3_1Filed | boolean | yes | |
| flags.substitutedClassesIdenticalToExchangedClasses | boolean | null | yes | |
| flags.verticalAmalgamationDetails.parentAcbOfSubShares | number | yes | |
| flags.verticalAmalgamationDetails.pucOfSubShares | number | yes | |
| flags.verticalAmalgamationDetails.subsidiaryNetInsideAmount | number | yes | |
| flags.shareholders[].label | string | yes | |
| flags.shareholders[].isPredecessorCorporation | boolean | yes | |
| flags.shareholders[].oldSharesAreCapitalProperty | boolean | null | yes | |
| flags.shareholders[].oldShareAcb | null | number | yes | |
| flags.shareholders[].oldShareFmvBefore | null | number | yes | |
| flags.shareholders[].nonShareConsiderationFmv | number | yes | |
| flags.shareholders[].giftPortionToRelatedPerson | number | yes | |
| flags.shareholders[].oldSharesWereTaxableCanadianProperty | boolean | yes | |
| flags.shareholders[].newShares[].label | string | yes | |
| flags.shareholders[].newShares[].fmvAfter | number | yes |
Output cells (48)
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 | null |
| amalcoClasses[].label | string |
| amalcoClasses[].correspondsToPredecessorLabel | string |
| amalcoClasses[].fmvImmediatelyAfter | null | number |
| amalcoClasses[].newShareAcb | number |
| amalcoClasses[].legalStatedCapital | number |
| amalcoClasses[].pucGrind | number |
| amalcoClasses[].pucFinal | number |
| shareholders[].label | string |
| shareholders[].isPredecessorCorporation | boolean |
| shareholders[].oldShareAcb | number |
| shareholders[].oldShareFmvBefore | number |
| shareholders[].nonShareConsiderationFmv | number |
| shareholders[].totalNewShareFmvAfter | number |
| shareholders[].giftPortion | number |
| shareholders[].applies87_4 | boolean |
| shareholders[].exclusionReason | null | string |
| shareholders[].giftPortionApplied | boolean |
| shareholders[].proceedsOfDisposition | null | number |
| shareholders[].capitalGain | null | number |
| shareholders[].suppressedCapitalLoss | null | number |
| shareholders[].totalNewShareCost | number |
| shareholders[].newShareCosts[].label | string |
| shareholders[].newShareCosts[].fmvAfter | number |
| shareholders[].newShareCosts[].cost | number |
| shareholders[].newSharesDeemedTcpFor60Months | boolean |
| totalPucGrind | number |
| election87_3_1Applied | boolean |
| verticalAmalgamationDisposition.acbOfSubsidiaryShares | number |
| verticalAmalgamationDisposition.pucOfSubsidiaryShares | number |
| verticalAmalgamationDisposition.subsidiaryNetInsideAmount | number |
| verticalAmalgamationDisposition.deemedProceeds | number |
| verticalAmalgamationDisposition.capitalGain | number |
| verticalAmalgamation | boolean |
| acquisitionOfControl | boolean |
| rolloverDeferred | boolean |
| warnings[] | string |
| citationsApplied[] | string |
| citations[].key | string |
| citations[].section | string |
| citations[].description | string |
| citations[].source_url | string |
| citations[].verified_at | string |