gaar-screen

Filemark T2 rollover and reorganization preview

Kind: rollover
Supported tax years: —
Strict profile: rollover_preview_exact_v1
Payload schema version: 5.0.0

Example request

Send this body to POST /api/v1/computations/rollovers/gaar-screen. It satisfies the strict profile, so it works with or without the payloadContract selector.

{
  "inputs": {
    "transaction": {
      "hasTaxBenefit": true,
      "hasTaxBenefitFutureAttribute": false,
      "isAvoidanceTransaction_one_of_main_purposes": true,
      "misuseOrAbuse": true,
      "lacksEconomicSubstance": true,
      "disclosedUnder237_3Or237_4": false,
      "reliedOnPublishedGuidanceOrCaseLaw": false,
      "mdrReportable": true,
      "transactionDateIso": "2025-07-01"
    }
  }
}

Input cells (9)

Paths are relative to the request’s inputs object; [] marks an array element.

Required says when a cell must be present. Always means every request needs it: the default boundary rejects the call when the cell is omitted or null. Strict means only a request that sends this target’s payloadContract selector needs it. See Run computations for the default boundary.

These cells are everything this target accepts. A member that is not published here, or is sent with the wrong JSON type, fails the call with a 400 naming each failing cell.

Input cells for gaar-screen
Cell	Types	Required
transaction.disclosedUnder237_3Or237_4The transaction WAS disclosed to the Minister in accordance with s.237.3 or s.237.4. Non-disclosure is a condition of liability for the s.245(5.1) penalty, so disclosure is a complete bar rather than a reduction. Distinct from mdrReportable, which is reportABILITY.	boolean \| null	strict
transaction.hasTaxBenefitParagraph (a) or (b) of the s.245(1) 'tax benefit' definition: a reduction, avoidance or deferral of tax or other amount payable, or an increase in a refund of tax or other amount. Limb 1.	boolean \| null	strict
transaction.hasTaxBenefitFutureAttributeParagraph (c) of the s.245(1) 'tax benefit' definition: a reduction, increase or PRESERVATION of an amount that could at a subsequent time be relevant in computing a paragraph (a) or (b) amount and result in one of those effects. Merely preserving a loss or other attribute is a tax benefit, so this is a separate answer from the 'did tax go down this year?' question above.	boolean \| null	strict
transaction.isAvoidanceTransaction_one_of_main_purposess.245(3): the transaction (or a series that includes it) results in a tax benefit and it may NOT reasonably be considered that obtaining the tax benefit is not one of the main purposes. Limb 2. For transactions before 2024-01-01 the pre-amendment 'primary purpose' threshold governs and this screen does not model it.	boolean \| null	strict
transaction.lacksEconomicSubstances.245(4.1): the avoidance transaction or series is significantly lacking in economic substance (the s.245(4.2) factors). An important consideration that TENDS TO INDICATE a misuse under (4)(a) or an abuse under (4)(b); it feeds the s.245(4) test and is not that test. Applies only to transactions on or after 2024-01-01.	boolean \| null	strict
transaction.mdrReportableThe transaction is reportable or notifiable under the mandatory disclosure rules (ss.237.3-237.5). Cross-reference only; it does not establish disclosure.	boolean \| null	strict
transaction.misuseOrAbuses.245(4), the ONLY-IF condition on s.245(2): it may reasonably be considered that the transaction (a) would result directly or indirectly in a misuse of the provisions relied on, or (b) would result directly or indirectly in an abuse having regard to those provisions read as a whole. Limb 3, and the object-spirit-and-purpose legal conclusion itself — NOT the economic-substance answer below, which only tends to indicate it.	boolean \| null	strict
transaction.reliedOnPublishedGuidanceOrCaseLawThe s.245(5.2) exception: at the time the transaction was entered into it was reasonable to conclude that s.245(2) would not apply, in reliance on the transaction or series being identical or almost identical to one that was the subject of (a) published administrative guidance or statements of the Minister or another relevant governmental authority, or (b) one or more court decisions. A complete exception, not a due-diligence defence.	boolean \| null	strict
transaction.transactionDateIsoISO date of the transaction or series. The 2024 amendments (S.C. 2024, c. 15, s. 66) have TWO different commencement dates: the lowered s.245(3) threshold and s.245(4.1)/(4.2) apply to transactions on or after 2024-01-01, while the s.245(5.1) penalty applies from Royal Assent on 2024-06-20. Required so neither gate is assumed.	string	strict

Strict profile accepted values (1 of 9 cells)

These values apply only when the request sends this target’s payloadContract selector. A cell marked pinned must equal the value shown to satisfy the strict profile. On the default boundary the same cell accepts any value of its published type.

Strict profile accepted values for gaar-screen
Cell	Accepted values
transaction.transactionDateIso	date (YYYY-MM-DD); 1 to 2000 characters

Output cells (26)

Paths are relative to this target’s result object in the response.

Output cells for gaar-screen
Cell	Types
riskLevel	string
limbsFlagged[]	string
limbsUnanswered[]	string
penaltyExposureNote	string
mdrReportableThe caller's mandatory-disclosure classification; null means that cross-reference remains unanswered, never reviewed false.	boolean \| null
traps[].findingCode	string
traps[].filingDisposition	string
traps[].citationKey	string
traps[].severity	string
traps[].title	string
traps[].body	string
warnings[]	string
warnings[].code	string
warnings[].findingCode	string
warnings[].filingDisposition	string
warnings[].message	string
warnings[].severity	string
blocking	boolean
ready	boolean
provisional	boolean
citationsApplied[]	string
citations[].key	string
citations[].section	string
citations[].description	string
citations[].source_url	string
citations[].verified_at	string