section-88
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 (27)
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 |
|---|---|---|---|
| parent.acbOfSubShares | number | yes | |
| parent.pucOfSubShares | null | number | yes | |
| subsidiary.netTaxValueOfAssets | number | yes | |
| subsidiary.taxableDividendsDeductibleOnSubShares | null | number | yes | |
| subsidiary.capitalAndLifeInsuranceCapitalDividendsOnSubShares | null | number | yes | |
| bump_properties[].label | string | yes | |
| bump_properties[].costAmount | number | yes | |
| bump_properties[].costAmountAtAcquisitionOfControl | number | yes | |
| bump_properties[].fmvAtAcquisitionOfControl | number | yes | |
| bump_properties[].isDepreciable | boolean | yes | |
| bump_properties[].ownedContinuouslySinceAcquisitionOfControl | boolean | null | yes | |
| bump_properties[].isIneligibleProperty | boolean | null | yes | |
| bump_properties[].prescribedAmountC | null | number | yes | |
| bump_properties[].isForeignAffiliateShare | boolean | yes | |
| bump_properties[].isPartnershipInterest | boolean | yes | |
| bump_properties[].partnershipAccruedGainOnDepreciableProperty | null | number | yes | |
| bump_properties[].partnershipResourcePropertyFmv | null | number | yes | |
| bump_properties[].partnershipAccruedGainOnNonCapitalProperty | null | number | yes | |
| bump_properties[].paragraph88_1_eStuffedPropertyFmv | null | number | yes | |
| bump_properties[].designatedAmount | null | number | yes | |
| bump_properties[].dispositionInSeries69_11 | boolean | yes | |
| bump_properties[].fmvAtWindUp | null | number | yes | |
| bump_properties[].section80CostAmountReduction | number | yes | |
| party.ownsAtLeast90Pct | boolean | yes | |
| party.bothTaxableCanadian | boolean | yes | |
| party.minorityShareholdersAtArmsLength | boolean | null | yes | |
| party.subsidiaryHasLossCarryforwards | boolean | yes |
Output cells (45)
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 |
| parent.acbOfSubShares | number |
| parent.pucOfSubShares | null | number |
| parent.deemedProceedsOnSubShares | null | number |
| parent.capitalGainOnSubShares | null | number |
| subsidiary.netTaxValueOfAssets | number |
| subsidiary.taxableDividendsDeductibleOnSubShares | null | number |
| subsidiary.capitalAndLifeInsuranceCapitalDividendsOnSubShares | null | number |
| subsidiary.dividendsPaidToParentSinceAcquisition | null | number |
| subsidiary.dividendReduction88_1_d_i_1 | null | number |
| subsidiary.insideBasisPlusDividends | null | number |
| subsidiary.deemedGainUnder69_11 | number |
| aggregateBumpLimit | number |
| bumpDesignationBasis | string |
| bumpProperties[].label | string |
| bumpProperties[].costAmount | number |
| bumpProperties[].fmvAtAcquisitionOfControl | number |
| bumpProperties[].deemedFmvAtAcquisitionOfControl | number |
| bumpProperties[].partnershipLookThroughReduction | number |
| bumpProperties[].paragraph88_1_eReduction | number |
| bumpProperties[].prescribedAmountC | number |
| bumpProperties[].isDepreciable | boolean |
| bumpProperties[].isPartnershipInterest | boolean |
| bumpProperties[].bumpEligible | boolean |
| bumpProperties[].ineligibilityReason | null | string |
| bumpProperties[].perPropertyCeiling | number |
| bumpProperties[].section80CostAmountReduction | number |
| bumpProperties[].bumpAllocated | number |
| bumpProperties[].newAcb | number |
| bumpProperties[].subsidiaryDeemedProceeds | null | number |
| bumpProperties[].subsidiaryGain | number |
| totalBumpAllocated | number |
| unusedBumpRoom | number |
| warnings[] | string |
| citationsApplied[] | string |
| citations[].key | string |
| citations[].section | string |
| citations[].description | string |
| citations[].source_url | string |
| citations[].verified_at | string |