# section-88

Section 88 wind-up and bump

- Kind: rollover
- Program: Filemark T2 rollover and reorganization preview
- Supported tax years: —
- Strict profile: rollover_preview_exact_v1
- Payload schema version: 8.0.0

## Example request

Send this body to `POST /api/v1/computations/rollovers/section-88`. This example works with or without `payloadContract`.

```json
{
  "inputs": {
    "parent": {
      "acbOfSubShares": 500000,
      "pucOfSubShares": 100000,
      "shareDispositionOutlays": 0
    },
    "subsidiary": {
      "netTaxValueOfAssets": 300000,
      "taxableDividendsDeductibleOnSubShares": 0,
      "capitalAndLifeInsuranceCapitalDividendsOnSubShares": 0
    },
    "bump_properties": [
      {
        "label": "Cedar Ridge manufacturing land",
        "costAmount": 100000,
        "costAmountAtAcquisitionOfControl": 100000,
        "fmvAtAcquisitionOfControl": 300000,
        "isDepreciable": false,
        "isCapitalProperty": true,
        "isResourceProperty": false,
        "ownedContinuouslySinceAcquisitionOfControl": true,
        "isIneligibleProperty": false,
        "prescribedAmountC": null,
        "isForeignAffiliateShare": false,
        "isSpecifiedDebtObligation": false,
        "isPartnershipInterest": false,
        "partnershipAccruedGainOnDepreciableProperty": null,
        "partnershipResourcePropertyFmv": null,
        "partnershipAccruedGainOnNonCapitalProperty": null,
        "paragraph88_1_eStuffedPropertyFmv": null,
        "designatedAmount": 200000,
        "dispositionInSeries69_11": false,
        "fmvAtWindUp": null,
        "section80CostAmountReduction": 0
      }
    ],
    "party": {
      "ownsAtLeast90Pct": true,
      "bothTaxableCanadian": true,
      "minorityShareholdersAtArmsLength": true,
      "subsidiaryHasLossCarryforwards": false
    }
  }
}
```

## Input cells (38)

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 |
| --- | --- | --- | --- |
| `bump_properties` | array \| boolean \| null \| number \| object \| string |  |  |
| `bump_properties[].costAmount` | null \| number \| string |  |  |
| `bump_properties[].costAmountAtAcquisitionOfControl` | null \| number \| string |  |  |
| `bump_properties[].designatedAmount` | null \| number \| string |  |  |
| `bump_properties[].dispositionInSeries69_11` | boolean \| null |  |  |
| `bump_properties[].fmvAtAcquisitionOfControl` | null \| number \| string |  |  |
| `bump_properties[].fmvAtWindUp` | null \| number \| string |  |  |
| `bump_properties[].isCapitalProperty` | boolean \| null |  |  |
| `bump_properties[].isDepreciable` | boolean \| null | always |  |
| `bump_properties[].isForeignAffiliateShare` | boolean \| null |  |  |
| `bump_properties[].isIneligibleProperty` | boolean \| null |  |  |
| `bump_properties[].isMarkToMarketProperty` | boolean \| null |  |  |
| `bump_properties[].isPartnershipInterest` | boolean \| null |  |  |
| `bump_properties[].isResourceProperty` | boolean \| null |  |  |
| `bump_properties[].isSpecifiedDebtObligation` | boolean \| null |  |  |
| `bump_properties[].label` | array \| boolean \| null \| number \| object \| string |  |  |
| `bump_properties[].ownedContinuouslySinceAcquisitionOfControl` | boolean \| null |  |  |
| `bump_properties[].paragraph88_1_eStuffedPropertyFmv` | null \| number \| string |  |  |
| `bump_properties[].partnershipAccruedGainOnDepreciableProperty` | null \| number \| string |  |  |
| `bump_properties[].partnershipAccruedGainOnNonCapitalProperty` | null \| number \| string |  |  |
| `bump_properties[].partnershipResourcePropertyFmv` | null \| number \| string |  |  |
| `bump_properties[].prescribedAmountC` | null \| number \| string |  |  |
| `bump_properties[].section80CostAmountReduction` | null \| number \| string |  |  |
| `parent` | array \| boolean \| null \| number \| object \| string |  |  |
| `parent.acbOfSubShares` | null \| number \| string |  |  |
| `parent.isFinancialInstitution` | boolean \| null |  |  |
| `parent.pucOfSubShares` | null \| number \| string |  |  |
| `parent.shareDispositionOutlays` | null \| number \| string |  |  |
| `party` | array \| boolean \| null \| number \| object \| string |  |  |
| `party.bothTaxableCanadian` | boolean \| null |  |  |
| `party.minorityShareholdersAtArmsLength` | boolean \| null |  |  |
| `party.ownsAtLeast90Pct` | boolean \| null |  |  |
| `party.subsidiaryHasLossCarryforwards` | boolean \| null |  |  |
| `subsidiary` | array \| boolean \| null \| number \| object \| string |  |  |
| `subsidiary.capitalAndLifeInsuranceCapitalDividendsOnSubShares` | null \| number \| string |  |  |
| `subsidiary.isFinancialInstitution` | boolean \| null |  |  |
| `subsidiary.netTaxValueOfAssets` | null \| number \| string |  |  |
| `subsidiary.taxableDividendsDeductibleOnSubShares` | null \| number \| string |  |  |

### Strict profile accepted values (21 of 38 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 |
| --- | --- |
| `bump_properties` | `one of null, false, 0, "", [], {}` |
| `bump_properties[].costAmount` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `bump_properties[].costAmountAtAcquisitionOfControl` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `bump_properties[].designatedAmount` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `bump_properties[].fmvAtAcquisitionOfControl` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `bump_properties[].fmvAtWindUp` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `bump_properties[].paragraph88_1_eStuffedPropertyFmv` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `bump_properties[].partnershipAccruedGainOnDepreciableProperty` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `bump_properties[].partnershipAccruedGainOnNonCapitalProperty` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `bump_properties[].partnershipResourcePropertyFmv` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `bump_properties[].prescribedAmountC` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `bump_properties[].section80CostAmountReduction` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `parent` | `one of null, false, 0, "", []` |
| `parent.acbOfSubShares` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `parent.pucOfSubShares` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `parent.shareDispositionOutlays` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `party` | `one of null, false, 0, "", []` |
| `subsidiary` | `one of null, false, 0, "", []` |
| `subsidiary.capitalAndLifeInsuranceCapitalDividendsOnSubShares` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `subsidiary.netTaxValueOfAssets` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `subsidiary.taxableDividendsDeductibleOnSubShares` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |

## Output cells (56)

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

| Cell | Types | Description |
| --- | --- | --- |
| `aggregateBumpLimit` | number |  |
| `applies` | boolean |  |
| `blocking` | boolean |  |
| `bumpDesignationBasis` | string |  |
| `bumpProperties[].bumpAllocated` | number |  |
| `bumpProperties[].bumpEligible` | boolean |  |
| `bumpProperties[].costAmount` | number |  |
| `bumpProperties[].deemedFmvAtAcquisitionOfControl` | number |  |
| `bumpProperties[].fmvAtAcquisitionOfControl` | number |  |
| `bumpProperties[].ineligibilityReason` | null \| string |  |
| `bumpProperties[].isCapitalProperty` | boolean |  |
| `bumpProperties[].isDepreciable` | boolean |  |
| `bumpProperties[].isPartnershipInterest` | boolean |  |
| `bumpProperties[].isResourceProperty` | boolean |  |
| `bumpProperties[].label` | array \| boolean \| null \| number \| object \| string |  |
| `bumpProperties[].newAcb` | number |  |
| `bumpProperties[].paragraph88_1_eReduction` | number |  |
| `bumpProperties[].partnershipLookThroughReduction` | number |  |
| `bumpProperties[].perPropertyCeiling` | number |  |
| `bumpProperties[].prescribedAmountC` | number |  |
| `bumpProperties[].section80CostAmountReduction` | number |  |
| `bumpProperties[].subsidiaryDeemedProceeds` | null \| number |  |
| `bumpProperties[].subsidiaryGain` | number |  |
| `citations[].description` | string |  |
| `citations[].key` | string |  |
| `citations[].section` | string |  |
| `citations[].source_url` | string |  |
| `citations[].verified_at` | string |  |
| `citationsApplied[]` | string |  |
| `parent.acbOfSubShares` | number |  |
| `parent.capitalGainOnSubShares` | null \| number |  |
| `parent.deemedProceedsOnSubShares` | null \| number |  |
| `parent.pucOfSubShares` | null \| number |  |
| `provisional` | boolean |  |
| `ready` | boolean |  |
| `subsidiary.capitalAndLifeInsuranceCapitalDividendsOnSubShares` | null \| number |  |
| `subsidiary.deemedGainUnder69_11` | number |  |
| `subsidiary.dividendReduction88_1_d_i_1` | null \| number |  |
| `subsidiary.insideBasisPlusDividends` | null \| number |  |
| `subsidiary.netTaxValueOfAssets` | number |  |
| `subsidiary.taxableDividendsDeductibleOnSubShares` | null \| number |  |
| `totalBumpAllocated` | number |  |
| `traps[].body` | string |  |
| `traps[].citationKey` | string |  |
| `traps[].filingDisposition` | string |  |
| `traps[].findingCode` | string |  |
| `traps[].severity` | string |  |
| `traps[].title` | string |  |
| `unusedBumpRoom` | number |  |
| `warnings[]` | object |  |
| `warnings[].citationKey` | string |  |
| `warnings[].code` | string |  |
| `warnings[].message` | string |  |
| `warnings[].severity` | string |  |
| `warnings[].filingDisposition` | string |  |
| `warnings[].findingCode` | string |  |