# section-85-partnership

Section 85(2) partnership rollover election

- Kind: rollover
- Program: Filemark T2 rollover and reorganization preview
- Supported tax years: —
- Strict profile: rollover_preview_exact_v1
- Payload schema version: 2.0.0

## Example request

Send this body to `POST /api/v1/computations/rollovers/section-85-partnership`. This example works with or without `payloadContract`.

```json
{
  "inputs": {
    "properties": [
      {
        "rowId": "t2058-1",
        "description": "Land",
        "category": "capital_non_depreciable",
        "fmv": 500000,
        "acb": 200000,
        "agreedAmount": 200000,
        "isTaxableCanadianProperty": false,
        "isRealOrImmovableProperty": true,
        "section_84_1Applies": false,
        "section_212_1Applies": false,
        "outlaysAndExpenses": 0,
        "consideration": {
          "bootFmv": 50000,
          "preferredShareFmv": 0,
          "preferredStatedCapital": 0,
          "commonShareFmv": 450000,
          "commonStatedCapital": 100,
          "giftToRelatedPerson": null
        }
      },
      {
        "rowId": "t2058-2",
        "description": "Equipment",
        "category": "capital_depreciable",
        "fmv": 300000,
        "costAmount": 250000,
        "capitalCost": 250000,
        "uccOfClass": 150000,
        "agreedAmount": 150000,
        "prescribedClass": "8",
        "isPassengerVehicleNAL": false,
        "isZevPassengerNAL": false,
        "isTaxableCanadianProperty": false,
        "isRealOrImmovableProperty": false,
        "section_84_1Applies": false,
        "section_212_1Applies": false,
        "outlaysAndExpenses": 0,
        "consideration": {
          "bootFmv": 0,
          "preferredShareFmv": 0,
          "preferredStatedCapital": 0,
          "commonShareFmv": 300000,
          "commonStatedCapital": 100,
          "giftToRelatedPerson": null
        }
      }
    ],
    "consideration": {},
    "party": {
      "allMembersJointlyElected": true,
      "transfereeIsTaxableCanadianCorporation": true,
      "isCanadianPartnership": true,
      "isArmsLength": false,
      "transfereeHasLossPools": false,
      "electionDueDate": "2026-06-30",
      "electionFilingDate": "2026-06-30",
      "dispositionDate": "2025-12-31"
    },
    "wind_up": {
      "woundUpWithin60Days": true,
      "onlyMoneyAndConsiderationBeforeWindUp": true,
      "distributedPropertyCostAmount": 350000,
      "members": [
        {
          "label": "Partner A",
          "interestAcb": 175000,
          "moneyReceived": 25000,
          "otherPropertyFmv": 0,
          "preferredShares": [],
          "commonShares": [
            {
              "label": "Common",
              "fmv": 375000
            }
          ]
        },
        {
          "label": "Partner B",
          "interestAcb": 175000,
          "moneyReceived": 25000,
          "otherPropertyFmv": 0,
          "preferredShares": [],
          "commonShares": [
            {
              "label": "Common",
              "fmv": 375000
            }
          ]
        }
      ]
    }
  }
}
```

## Input cells (84)

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.bootFmv` | null \| number |  |  |
| `consideration.commonShareFmv` | null \| number |  |  |
| `consideration.commonStatedCapital` | null \| number |  |  |
| `consideration.giftToRelatedPerson` | null \| number |  |  |
| `consideration.preferredShareFmv` | null \| number |  |  |
| `consideration.preferredStatedCapital` | null \| number |  |  |
| `consideration.subjectSharesPuc` | null \| number |  |  |
| `party.allMembersJointlyElected` | boolean \| null |  |  |
| `party.benefitDesiredForRelatedPerson` | boolean \| null |  |  |
| `party.dispositionDate` | null \| string |  |  |
| `party.electionDueDate` | null \| string |  |  |
| `party.electionFilingDate` | null \| string |  |  |
| `party.isAmendedElection` | boolean \| null |  |  |
| `party.isArmsLength` | boolean \| null |  |  |
| `party.isCanadianPartnership` | boolean \| null |  |  |
| `party.s10_1_1MarkToMarketElectionInEffect` | boolean \| null |  |  |
| `party.s69_11AcquirerNotAffiliatedBeforeSeries` | boolean \| null |  |  |
| `party.s69_11MainPurposeIsBenefit` | boolean \| null |  |  |
| `party.s69_11PartOfSeries` | boolean \| null |  |  |
| `party.s69_11SubsequentDispositionWithin3Years` | boolean \| null |  |  |
| `party.s84_1CapitalGainsExemptionClaimed` | null \| number |  |  |
| `party.s84_1VDayValueBump` | null \| number |  |  |
| `party.s85_7ElectionMadeInPrescribedForm` | boolean \| null |  |  |
| `party.s85_7PenaltyEstimatePaid` | boolean \| null |  |  |
| `party.s85_7_1MinisterPermissionGranted` | boolean \| null |  |  |
| `party.subjectSharesPuc` | null \| number |  |  |
| `party.transfereeHasLossPools` | boolean \| null |  |  |
| `party.transfereeIsTaxableCanadianCorporation` | boolean \| null |  |  |
| `properties` | array \| boolean \| null \| number \| object \| string |  |  |
| `properties[].acb` | null \| number |  |  |
| `properties[].acquiredBeforeClass14_1Transition` | boolean \| null |  |  |
| `properties[].acquiredNonArmsLengthAfter2002_12_20` | boolean \| null |  |  |
| `properties[].agreedAmount` | null \| number | strict |  |
| `properties[].c2AmountA` | null \| number |  |  |
| `properties[].c2DesignatedD` | null \| number |  |  |
| `properties[].c2ValueB` | null \| number |  |  |
| `properties[].c2ValueC` | null \| number |  |  |
| `properties[].capitalCost` | null \| number |  |  |
| `properties[].category` | null \| string | strict |  |
| `properties[].classUndisposedCapitalCost` | null \| number |  |  |
| `properties[].consideration` | null \| object |  |  |
| `properties[].consideration.bootFmv` | null \| number |  |  |
| `properties[].consideration.commonShareFmv` | null \| number |  |  |
| `properties[].consideration.commonStatedCapital` | null \| number |  |  |
| `properties[].consideration.giftToRelatedPerson` | null \| number |  |  |
| `properties[].consideration.preferredShareFmv` | null \| number |  |  |
| `properties[].consideration.preferredStatedCapital` | null \| number |  |  |
| `properties[].costAmount` | null \| number |  |  |
| `properties[].description` | null \| string |  |  |
| `properties[].dispositionOrder` | null \| number |  |  |
| `properties[].fmv` | null \| number | strict |  |
| `properties[].isClass14_1Goodwill` | boolean \| null |  |  |
| `properties[].isPassengerVehicleNAL` | boolean \| null |  |  |
| `properties[].isRealOrImmovableProperty` | boolean \| null |  |  |
| `properties[].isTaxableCanadianProperty` | boolean \| null |  |  |
| `properties[].isZevPassengerNAL` | boolean \| null |  |  |
| `properties[].outlaysAndExpenses` | null \| number |  |  |
| `properties[].prescribedClass` | null \| string |  |  |
| `properties[].priorS13_39GoodwillAcquisitions` | null \| number |  |  |
| `properties[].rowId` | null \| string |  |  |
| `properties[].s13_38GoodwillCapitalCost` | null \| number |  |  |
| `properties[].s13_39PriorAllowanceOnAcquisition` | null \| number |  |  |
| `properties[].s14_5AIncreaseIfDisposedBefore2017` | null \| number |  |  |
| `properties[].s84_1CapitalGainsExemptionClaimed` | null \| number |  |  |
| `properties[].s84_1VDayValueBump` | null \| number |  |  |
| `properties[].section_212_1Applies` | boolean \| null |  |  |
| `properties[].section_84_1Applies` | boolean \| null |  |  |
| `properties[].subjectSharesPuc` | null \| number |  |  |
| `properties[].uccOfClass` | null \| number |  |  |
| `properties[].wasDIEP` | boolean \| null |  |  |
| `wind_up` | null \| object |  |  |
| `wind_up.distributedPropertyCostAmount` | null \| number \| string |  |  |
| `wind_up.members[].commonShares` | array \| null |  |  |
| `wind_up.members[].commonShares[].fmv` | null \| number \| string |  |  |
| `wind_up.members[].commonShares[].label` | null \| string |  |  |
| `wind_up.members[].interestAcb` | null \| number \| string |  |  |
| `wind_up.members[].label` | null \| string |  |  |
| `wind_up.members[].moneyReceived` | null \| number \| string |  |  |
| `wind_up.members[].otherPropertyFmv` | null \| number \| string |  |  |
| `wind_up.members[].preferredShares` | array \| null |  |  |
| `wind_up.members[].preferredShares[].fmv` | null \| number \| string |  |  |
| `wind_up.members[].preferredShares[].label` | null \| string |  |  |
| `wind_up.onlyMoneyAndConsiderationBeforeWindUp` | boolean \| null |  |  |
| `wind_up.woundUpWithin60Days` | boolean \| null |  |  |

### Strict profile accepted values (44 of 84 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` | `0 to 600000000000` |
| `consideration.commonShareFmv` | `0 to 600000000000` |
| `consideration.commonStatedCapital` | `0 to 600000000000` |
| `consideration.giftToRelatedPerson` | `0 to 600000000000` |
| `consideration.preferredShareFmv` | `0 to 600000000000` |
| `consideration.preferredStatedCapital` | `0 to 600000000000` |
| `consideration.subjectSharesPuc` | `0 to 600000000000` |
| `party.s84_1CapitalGainsExemptionClaimed` | `0 to 600000000000` |
| `party.s84_1VDayValueBump` | `0 to 600000000000` |
| `party.subjectSharesPuc` | `0 to 600000000000` |
| `properties` | `one of null, false, 0, "", [], {}` |
| `properties[].acb` | `0 to 600000000000` |
| `properties[].agreedAmount` | `0 to 600000000000` |
| `properties[].c2AmountA` | `0 to 600000000000` |
| `properties[].c2DesignatedD` | `0 to 600000000000` |
| `properties[].c2ValueB` | `0 to 600000000000` |
| `properties[].c2ValueC` | `0 to 600000000000` |
| `properties[].capitalCost` | `0 to 600000000000` |
| `properties[].category` | `one of "capital_non_depreciable", "capital_depreciable", "inventory_non_real", "inventory_cash_method_farm", "canadian_resource", "foreign_resource", "security_or_debt_lender", "eligible_derivative"` |
| `properties[].classUndisposedCapitalCost` | `0 to 600000000000` |
| `properties[].consideration.bootFmv` | `0 to 600000000000` |
| `properties[].consideration.commonShareFmv` | `0 to 600000000000` |
| `properties[].consideration.commonStatedCapital` | `0 to 600000000000` |
| `properties[].consideration.giftToRelatedPerson` | `0 to 600000000000` |
| `properties[].consideration.preferredShareFmv` | `0 to 600000000000` |
| `properties[].consideration.preferredStatedCapital` | `0 to 600000000000` |
| `properties[].costAmount` | `0 to 600000000000` |
| `properties[].dispositionOrder` | `1 to 10000` |
| `properties[].fmv` | `0 to 600000000000` |
| `properties[].outlaysAndExpenses` | `0 to 600000000000` |
| `properties[].priorS13_39GoodwillAcquisitions` | `0 to 600000000000` |
| `properties[].s13_38GoodwillCapitalCost` | `0 to 600000000000` |
| `properties[].s13_39PriorAllowanceOnAcquisition` | `0 to 600000000000` |
| `properties[].s14_5AIncreaseIfDisposedBefore2017` | `0 to 600000000000` |
| `properties[].s84_1CapitalGainsExemptionClaimed` | `0 to 600000000000` |
| `properties[].s84_1VDayValueBump` | `0 to 600000000000` |
| `properties[].subjectSharesPuc` | `0 to 600000000000` |
| `properties[].uccOfClass` | `0 to 600000000000` |
| `wind_up.distributedPropertyCostAmount` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `wind_up.members[].commonShares[].fmv` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `wind_up.members[].interestAcb` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; -600000000000 to 600000000000` |
| `wind_up.members[].moneyReceived` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `wind_up.members[].otherPropertyFmv` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `wind_up.members[].preferredShares[].fmv` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |

## Output cells (150)

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

| Cell | Types | Description |
| --- | --- | --- |
| `alternatePucGrind` | null \| object |  |
| `alternatePucGrind.commonPucFinal` | number |  |
| `alternatePucGrind.deemedDividend` | number |  |
| `alternatePucGrind.hardAcb` | null \| number |  |
| `alternatePucGrind.increaseInPuc` | number |  |
| `alternatePucGrind.note` | string |  |
| `alternatePucGrind.preferredPucFinal` | number |  |
| `alternatePucGrind.section` | string |  |
| `alternatePucGrind.subjectSharesPuc` | number |  |
| `alternatePucGrind.totalGrind` | number |  |
| `alternatePucGrind.withholdingRate` | null \| number |  |
| `alternatePucGrind.withholdingTax` | null \| number |  |
| `benefitDesiredForRelatedPerson` | boolean \| null |  |
| `blocking` | boolean |  |
| `citations[].description` | string |  |
| `citations[].key` | string |  |
| `citations[].section` | string |  |
| `citations[].source_url` | string |  |
| `citations[].verified_at` | string |  |
| `citationsApplied[]` | string |  |
| `classRecapture` | array \| null |  |
| `classRecapture[].closingUcc` | number |  |
| `classRecapture[].openingUcc` | number |  |
| `classRecapture[].prescribedClass` | null \| string |  |
| `classRecapture[].recapture` | number |  |
| `classRecapture[].rowIds[]` | array \| boolean \| null \| number \| object \| string |  |
| `classRecapture[].terminalLossIndicated` | number |  |
| `classRecapture[].uccCredits` | number |  |
| `consideration` | null \| object |  |
| `consideration.allocationBasis` | string |  |
| `consideration.bootCost` | number |  |
| `consideration.commonPucFinal` | null \| number |  |
| `consideration.commonPucGrind` | null \| number |  |
| `consideration.commonShareCost` | number |  |
| `consideration.preferredPucFinal` | null \| number |  |
| `consideration.preferredPucGrind` | null \| number |  |
| `consideration.preferredShareCost` | number |  |
| `consideration.pucGrindByProperty[].alternatePucGrind.commonPucFinal` | number |  |
| `consideration.pucGrindByProperty[].alternatePucGrind.deemedDividend` | number |  |
| `consideration.pucGrindByProperty[].alternatePucGrind.hardAcb` | null \| number |  |
| `consideration.pucGrindByProperty[].alternatePucGrind.increaseInPuc` | number |  |
| `consideration.pucGrindByProperty[].alternatePucGrind.note` | string |  |
| `consideration.pucGrindByProperty[].alternatePucGrind.preferredPucFinal` | number |  |
| `consideration.pucGrindByProperty[].alternatePucGrind.section` | string |  |
| `consideration.pucGrindByProperty[].alternatePucGrind.subjectSharesPuc` | number |  |
| `consideration.pucGrindByProperty[].alternatePucGrind.totalGrind` | number |  |
| `consideration.pucGrindByProperty[].alternatePucGrind.withholdingRate` | null \| number |  |
| `consideration.pucGrindByProperty[].alternatePucGrind.withholdingTax` | null \| number |  |
| `consideration.pucGrindByProperty[].commonPucFinal` | null \| number |  |
| `consideration.pucGrindByProperty[].commonPucGrind` | null \| number |  |
| `consideration.pucGrindByProperty[].governedBy` | string |  |
| `consideration.pucGrindByProperty[].preferredPucFinal` | null \| number |  |
| `consideration.pucGrindByProperty[].preferredPucGrind` | null \| number |  |
| `consideration.pucGrindByProperty[].rowId` | array \| boolean \| null \| number \| object \| string |  |
| `consideration.pucGrindGovernedBy` | string |  |
| `consideration.totalConsiderationCost` | number |  |
| `consideration.warnings[].citationKey` | string |  |
| `consideration.warnings[].code` | string |  |
| `consideration.warnings[].message` | string |  |
| `consideration.warnings[].severity` | string |  |
| `ineligible` | boolean |  |
| `nonElectionOutcome` | null \| object |  |
| `nonElectionOutcome.applies` | boolean |  |
| `nonElectionOutcome.basisIncomplete` | boolean |  |
| `nonElectionOutcome.properties[].capitalGain` | null \| number |  |
| `nonElectionOutcome.properties[].capitalLoss` | null \| number |  |
| `nonElectionOutcome.properties[].category` | null \| string |  |
| `nonElectionOutcome.properties[].character` | string |  |
| `nonElectionOutcome.properties[].closingUcc` | null \| number |  |
| `nonElectionOutcome.properties[].incomeInclusion` | null \| number |  |
| `nonElectionOutcome.properties[].notes[]` | string |  |
| `nonElectionOutcome.properties[].proceeds` | number |  |
| `nonElectionOutcome.properties[].proceedsRule` | string |  |
| `nonElectionOutcome.properties[].recapture` | null \| number |  |
| `nonElectionOutcome.properties[].rowId` | array \| boolean \| null \| number \| object \| string |  |
| `nonElectionOutcome.properties[].transfereeCost69_1_a` | null \| number |  |
| `nonElectionOutcome.reasons[]` | string |  |
| `nonElectionOutcome.totalCapitalGain` | null \| number |  |
| `nonElectionOutcome.totalCapitalLoss` | null \| number |  |
| `nonElectionOutcome.totalIncomeInclusion` | null \| number |  |
| `nonElectionOutcome.totalRecapture` | null \| number |  |
| `penalty.beyondThreeYearWindow` | boolean |  |
| `penalty.isLate` | boolean |  |
| `penalty.monthsLate` | integer |  |
| `penalty.optionA` | number |  |
| `penalty.optionB` | number |  |
| `penalty.penalty` | number |  |
| `penalty.threeYearWindowCloses` | null \| string |  |
| `properties[].capitalGainTriggered` | number |  |
| `properties[].capitalLossTriggered` | number |  |
| `properties[].category` | null \| string |  |
| `properties[].ceiling` | number |  |
| `properties[].character` | string |  |
| `properties[].deemedAgreedAmount` | number |  |
| `properties[].floor` | number |  |
| `properties[].floorRule` | string |  |
| `properties[].giftToRelatedPerson` | null \| number |  |
| `properties[].incomeInclusionTriggered` | number |  |
| `properties[].realizedLoss` | number |  |
| `properties[].recaptureTriggered` | number |  |
| `properties[].rowId` | array \| boolean \| null \| number \| object \| string |  |
| `properties[].warnings[].citationKey` | string |  |
| `properties[].warnings[].code` | string |  |
| `properties[].warnings[].message` | string |  |
| `properties[].warnings[].severity` | string |  |
| `properties[].wasDeemed` | boolean |  |
| `provisional` | boolean |  |
| `ready` | boolean |  |
| `taxableCanadianProperty.anyTaxableCanadianProperty` | boolean \| null |  |
| `taxableCanadianProperty.deemedTcpUntil` | null \| string |  |
| `taxableCanadianProperty.dispositionDate` | null \| string |  |
| `taxableCanadianProperty.rowIds[]` | array \| boolean \| null \| number \| object \| string |  |
| `totalCapitalGain` | null \| number |  |
| `totalCapitalLoss` | null \| number |  |
| `totalElectedAmount` | null \| number |  |
| `totalFmv` | number |  |
| `totalIncomeInclusion` | null \| number |  |
| `totalIncomeLoss` | null \| number |  |
| `totalRealizedLoss` | null \| number |  |
| `totalRecaptureTriggered` | 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 |  |
| `windUp` | null \| object |  |
| `windUp.applies` | boolean \| null |  |
| `windUp.members[].commonShares[].cost` | null \| number |  |
| `windUp.members[].commonShares[].fmv` | null \| number |  |
| `windUp.members[].commonShares[].label` | array \| boolean \| null \| number \| object \| string |  |
| `windUp.members[].gainOrLoss` | null \| number |  |
| `windUp.members[].interestAcb` | null \| number |  |
| `windUp.members[].label` | array \| boolean \| null \| number \| object \| string |  |
| `windUp.members[].moneyReceived` | null \| number |  |
| `windUp.members[].otherPropertyCost` | null \| number |  |
| `windUp.members[].otherPropertyFmv` | null \| number |  |
| `windUp.members[].preferredShares[].cost` | null \| number |  |
| `windUp.members[].preferredShares[].fmv` | null \| number |  |
| `windUp.members[].preferredShares[].label` | array \| boolean \| null \| number \| object \| string |  |
| `windUp.members[].proceedsOfInterest` | null \| number |  |
| `windUp.partnershipDistributionProceeds` | null \| number |  |
| `windUp.reason` | string |  |