# section-212-1

Section 212.1 cross-border surplus strip

- Kind: rollover
- Program: Filemark T2 rollover and reorganization preview
- Supported tax years: —
- Strict profile: rollover_preview_exact_v1
- Payload schema version: 9.0.0

## Example request

Send this body to `POST /api/v1/computations/rollovers/section-212-1`. This example works with or without `payloadContract`.

```json
{
  "inputs": {
    "subject_shares": {
      "acb": 100000,
      "puc": 80000,
      "fmv": 200000,
      "vDayValueBump": 0,
      "cgdClaimedGrossedUp": 0
    },
    "consideration": {
      "bootFmv": 100000,
      "newShareLegalStatedCapital": 100000,
      "newShareFmv": 100000,
      "outlaysAndExpenses": 0,
      "anyConsiderationReceivedAbsent212_1_1_2": true,
      "purchaserShareFmvIncrease": null,
      "purchaserShareClasses": [
        {
          "label": "Cedar Ridge Holdings Class A preferred",
          "pucIncrease": 40000
        },
        {
          "label": "Cedar Ridge Holdings Class B common",
          "pucIncrease": 60000
        }
      ]
    },
    "party": {
      "vendorIsNonResident": true,
      "dealsAtArmsLength": false,
      "purchaserIsCanadianResidentCorp": true,
      "purchaserIsDifferentFromSubjectCorporation": true,
      "treatyWithholdingRate": 0.15,
      "countryOfResidence": "United States",
      "dispositionDateIso": "2025-06-30",
      "treatyArticle": "Article X(2)(b)",
      "treatyEvidenceReference": "NR301-2025-0042",
      "residenceDeclarationConfirmed": true,
      "beneficialOwnerConfirmed": true,
      "limitationOnBenefitsSatisfied": true,
      "effectivelyConnectedToCanadianPermanentEstablishment": false,
      "payeeIsCompany": true,
      "payerVotingStockOwnedPct": 5,
      "treatyRateIsGenuinelyZero": null,
      "greResidentEstateException": false,
      "subjectCorporationResidentInCanada": true,
      "subjectConnectedWithPurchaser186_4": true,
      "nonArmsLengthOtherwiseThan251_5_b": true,
      "deemedNonArmsLength212_1_3_a": false,
      "deemedNonArmsLength212_1_3_c": false,
      "sharesHeldThroughConduit": false,
      "vendorIsNonResidentCorporation": true,
      "purchaserControlledTheNonResidentVendor": false,
      "nonResidentHoldsNonArmsLengthPurchaserShares": true,
      "dispositionIsGiftFor69_1_b_ii": false,
      "proceedsDeemedByRolloverElection": false
    }
  }
}
```

## Input cells (42)

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

Cells marked **always** require a non-null value in every request. Cells marked **strict** are required when you supply this target's `payloadContract`. See [Run computations](https://docs.filemark.ca/run-computations).

Unknown cells and JSON type mismatches return `400` with the affected cells in the error details.

| Cell | Types | Required | Description |
| --- | --- | --- | --- |
| `consideration.anyConsiderationReceivedAbsent212_1_1_2` | boolean \| null |  |  |
| `consideration.bootFmv` | null \| number \| string |  |  |
| `consideration.newShareFmv` | null \| number \| string |  |  |
| `consideration.newShareLegalStatedCapital` | null \| number \| string |  |  |
| `consideration.outlaysAndExpenses` | null \| number \| string |  |  |
| `consideration.purchaserShareClasses` | array \| null |  |  |
| `consideration.purchaserShareClasses[].label` | array \| boolean \| null \| number \| object \| string |  |  |
| `consideration.purchaserShareClasses[].pucIncrease` | null \| number \| string |  |  |
| `consideration.purchaserShareFmvIncrease` | null \| number \| string |  |  |
| `party.beneficialOwnerConfirmed` | boolean \| null \| string |  |  |
| `party.countryOfResidence` | null \| string |  |  |
| `party.dealsAtArmsLength` | boolean \| null |  |  |
| `party.deemedNonArmsLength212_1_3_a` | boolean \| null |  |  |
| `party.deemedNonArmsLength212_1_3_c` | boolean \| null |  |  |
| `party.dispositionDateIso` | null \| string |  |  |
| `party.dispositionIsGiftFor69_1_b_ii` | boolean \| null |  |  |
| `party.effectivelyConnectedToCanadianPermanentEstablishment` | boolean \| null \| string |  |  |
| `party.greResidentEstateException` | boolean \| null |  |  |
| `party.limitationOnBenefitsSatisfied` | boolean \| null \| string |  |  |
| `party.nonArmsLengthOtherwiseThan251_5_b` | boolean \| null |  |  |
| `party.nonResidentHoldsNonArmsLengthPurchaserShares` | boolean \| null |  |  |
| `party.payeeIsCompany` | boolean \| null \| string |  |  |
| `party.payerVotingStockOwnedPct` | null \| number \| string |  |  |
| `party.proceedsDeemedByRolloverElection` | boolean \| null |  |  |
| `party.purchaserControlledTheNonResidentVendor` | boolean \| null |  |  |
| `party.purchaserIsCanadianResidentCorp` | boolean \| null |  |  |
| `party.purchaserIsDifferentFromSubjectCorporation` | boolean \| null |  |  |
| `party.residenceDeclarationConfirmed` | boolean \| null \| string |  |  |
| `party.sharesHeldThroughConduit` | boolean \| null |  |  |
| `party.subjectConnectedWithPurchaser186_4` | boolean \| null |  |  |
| `party.subjectCorporationResidentInCanada` | boolean \| null |  |  |
| `party.treatyArticle` | null \| string |  |  |
| `party.treatyEvidenceReference` | null \| string |  |  |
| `party.treatyRateIsGenuinelyZero` | boolean \| null |  |  |
| `party.treatyWithholdingRate` | null \| number \| string |  |  |
| `party.vendorIsNonResident` | boolean \| null | always |  |
| `party.vendorIsNonResidentCorporation` | boolean \| null |  |  |
| `subject_shares.acb` | null \| number \| string |  |  |
| `subject_shares.cgdClaimedGrossedUp` | null \| number \| string |  |  |
| `subject_shares.fmv` | null \| number \| string |  |  |
| `subject_shares.puc` | null \| number \| string |  |  |
| `subject_shares.vDayValueBump` | null \| number \| string |  |  |

### Strict profile accepted values (13 of 42 cells)

These constraints apply when you supply this target's `payloadContract`. Cells marked **pinned** must equal the listed value. A pinned cell that is not required may be left out.

| Cell | Accepted values |
| --- | --- |
| `consideration.bootFmv` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `consideration.newShareFmv` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `consideration.newShareLegalStatedCapital` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `consideration.outlaysAndExpenses` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `consideration.purchaserShareClasses[].pucIncrease` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `consideration.purchaserShareFmvIncrease` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `party.payerVotingStockOwnedPct` | `-1000000000000000 to 1000000000000000` |
| `party.treatyWithholdingRate` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 0.25` |
| `subject_shares.acb` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `subject_shares.cgdClaimedGrossedUp` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `subject_shares.fmv` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `subject_shares.puc` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `subject_shares.vDayValueBump` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |

## Output cells (47)

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

| Cell | Types | Description |
| --- | --- | --- |
| `applies` | boolean \| null |  |
| `blocking` | boolean |  |
| `boot` | null \| number |  |
| `capitalGain` | null \| number |  |
| `citations[].description` | string |  |
| `citations[].key` | string |  |
| `citations[].section` | string |  |
| `citations[].source_url` | string |  |
| `citations[].verified_at` | string |  |
| `citationsApplied[]` | string |  |
| `deemedDividend` | null \| number |  |
| `greaterOfPucHardAcb` | null \| number |  |
| `hardAcb` | null \| number |  |
| `newShareLegalStatedCapital` | null \| number |  |
| `outlaysAndExpenses` | null \| number |  |
| `proceedsForCapitalGain` | null \| number |  |
| `provisional` | boolean |  |
| `pucByClass` | array \| null |  |
| `pucByClass[].label` | array \| boolean \| null \| number \| object \| string |  |
| `pucByClass[].pucFinal` | number |  |
| `pucByClass[].pucIncrease` | number |  |
| `pucByClass[].pucReduction` | number |  |
| `pucNewShares` | null \| number |  |
| `pucReduction` | null \| number |  |
| `ready` | boolean |  |
| `subjectShares` | null \| object |  |
| `subjectShares.acb` | null \| number |  |
| `subjectShares.cgdClaimedGrossedUp` | null \| number |  |
| `subjectShares.fmv` | null \| number |  |
| `subjectShares.hardAcb` | null \| number |  |
| `subjectShares.puc` | number |  |
| `subjectShares.vDayValueBump` | null \| number |  |
| `traps[].body` | string |  |
| `traps[].citationKey` | string |  |
| `traps[].filingDisposition` | string |  |
| `traps[].findingCode` | string |  |
| `traps[].severity` | string |  |
| `traps[].title` | string |  |
| `warnings[]` | object |  |
| `warnings[].citationKey` | string |  |
| `warnings[].code` | string |  |
| `warnings[].message` | string |  |
| `warnings[].severity` | string |  |
| `warnings[].filingDisposition` | string |  |
| `warnings[].findingCode` | string |  |
| `withholdingRate` | null \| number |  |
| `withholdingTax` | null \| number |  |