section-86

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/section-86. It satisfies the strict profile, so it works with or without the payloadContract selector.

{
  "inputs": {
    "old_shares": {
      "acb": 100000,
      "puc": 80000,
      "fmv": 150000,
      "isCapitalProperty": true,
      "allSharesOfClassDisposed": true,
      "outlaysAndExpenses": 0,
      "priorS53_2_g1DeductionsAmount": null,
      "priorS53_2_g1Deductions": false
    },
    "new_shares": [
      {
        "label": "Cedar Ridge Holdings preferred",
        "fmv": 90000,
        "legalStatedCapital": 60000
      },
      {
        "label": "Cedar Ridge Holdings common",
        "fmv": 50000,
        "legalStatedCapital": 50000
      }
    ],
    "boot": {
      "fmv": 10000
    },
    "party": {
      "s85ElectionFiled": false,
      "inCourseOfReorganizationOfCapital": true,
      "isRelatedReorganization": false,
      "giftToRelatedPerson": 0
    }
  }
}

Input cells (16)

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.

Output cells (49)

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