section-97
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 (38)
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 |
|---|---|---|---|
| properties[].rowId | string | yes | |
| properties[].description | string | yes | |
| properties[].category | string | yes | |
| properties[].fmv | number | yes | |
| properties[].acb | number | yes | |
| properties[].costAmount | number | yes | |
| properties[].uccOfClass | number | yes | |
| properties[].agreedAmount | number | yes | |
| properties[].bootFmv | number | yes | |
| properties[].isTaxableCanadianProperty | boolean | yes | |
| properties[].isEligibleDerivative10_1_6 | boolean | yes | |
| properties[].prescribedClass | null | string | yes | |
| properties[].dispositionOrder | integer | null | yes | |
| properties[].isEmployeeToolProperty | boolean | null | yes | |
| properties[].employeeToolOriginalCost | null | number | yes | |
| properties[].partnershipInterestFmvReceived | null | number | yes | |
| properties[].benefitToRelatedMemberAmount | null | number | yes | |
| partnership.priorInterestAcb | number | yes | |
| partnership.memberIsLimitedPartner | boolean | null | yes | |
| partnership.memberWasSpecifiedMemberSinceJoining | boolean | null | yes | |
| partnership.interestIsFeb1994ExcludedInterest | boolean | null | yes | |
| partnership.partnershipHasCeasedToExist | boolean | null | yes | |
| partnership.fiscalPeriodEnd | null | string | yes | |
| party.allMembersElect | boolean | yes | |
| party.isCanadianPartnership | boolean | yes | |
| party.taxpayerIsMemberImmediatelyAfter | boolean | yes | |
| party.hasAuthorityToActForPartnership | boolean | yes | |
| party.s97_3AcquisitionOfControlSeries | boolean | yes | |
| party.s97_3DispositionAfterAcquisitionOfControl | boolean | null | yes | |
| party.s97_3PropertyIsBumpDesignationClass | boolean | null | yes | |
| party.s97_3SubsidiaryIsTaxpayerOrHoldsInterest | boolean | null | yes | |
| party.electionDueDate | string | yes | |
| party.electionFilingDate | string | yes | |
| party.dispositionDate | null | string | yes | |
| party.penaltyEstimatePaid | boolean | null | yes | |
| party.ministerialRelief96_5_1 | boolean | null | yes | |
| party.anyOtherMemberRelatedToTaxpayer | boolean | null | yes | |
| party.relatedMemberIsWhollyOwnedCorporationOfTaxpayer | boolean | null | yes |
Output cells (68)
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 |
| properties[].rowId | string |
| properties[].description | string |
| properties[].category | string |
| properties[].bootFmv | number |
| properties[].floor | number |
| properties[].ceiling | number |
| properties[].deemedAgreedAmount | number |
| properties[].gainTriggered | number |
| properties[].lossTriggered | number |
| properties[].incomeInclusionTriggered | number |
| properties[].recaptureTriggered | null | number |
| properties[].prescribedClass | null | string |
| properties[].partnershipDeemedCapitalCost | null | number |
| properties[].partnershipDeemedPriorCca | null | number |
| depreciableClasses[].prescribedClass | string |
| depreciableClasses[].openingUcc | number |
| depreciableClasses[].uccCredited | number |
| depreciableClasses[].closingUcc | number |
| depreciableClasses[].recaptureTriggered | number |
| partnershipInterestAcb | null | number |
| priorInterestAcb | null | number |
| interestAcbAddition | null | number |
| interestAcbDeduction | null | number |
| totalAgreedAmount | null | number |
| totalGain | null | number |
| totalCapitalLoss | null | number |
| totalIncomeInclusion | null | number |
| totalRecapture | null | number |
| negativeInterestDeemedGain | null | number |
| partnershipInterestDeemedTcp | boolean | null |
| partnershipInterestTcpExpiry | null | string |
| electionTiming.electionDueDate | string |
| electionTiming.electionFilingDate | string |
| electionTiming.threeYearDay | string |
| electionTiming.isLate | boolean |
| electionTiming.deemedTimelyUnder | null | string |
| section97_1.reason | string |
| section97_1.properties[].rowId | string |
| section97_1.properties[].description | string |
| section97_1.properties[].category | string |
| section97_1.properties[].deemedProceedsFmv | number |
| section97_1.properties[].costBase | number |
| section97_1.properties[].capitalGain | number |
| section97_1.properties[].capitalLoss | number |
| section97_1.properties[].incomeInclusion | number |
| section97_1.depreciableClasses[].prescribedClass | string |
| section97_1.depreciableClasses[].openingUcc | number |
| section97_1.depreciableClasses[].uccCredited | number |
| section97_1.depreciableClasses[].closingUcc | number |
| section97_1.depreciableClasses[].recaptureTriggered | number |
| section97_1.totalCapitalGain | number |
| section97_1.totalCapitalLoss | number |
| section97_1.totalIncomeInclusion | number |
| section97_1.totalRecapture | number |
| rolloverDeferred | boolean |
| warnings[] | string |
| citationsApplied[] | string |
| citations[].key | string |
| citations[].section | string |
| citations[].description | string |
| citations[].source_url | string |
| citations[].verified_at | string |