section-97

Section 97 partnership transfer

Kind: rollover
Program: Filemark T2 rollover and reorganization preview
Supported tax years: —
Strict profile: rollover_preview_exact_v1
Payload schema version: 11.0.0

Example request

Send this body to POST /api/v1/computations/rollovers/section-97. This example works with or without payloadContract.

{
  "inputs": {
    "properties": [
      {
        "rowId": "land-1",
        "description": "Cedar Ridge manufacturing land",
        "category": "capital_non_depreciable",
        "fmv": 150000,
        "acb": 100000,
        "costAmount": null,
        "capitalCost": null,
        "uccOfClass": null,
        "agreedAmount": 100000,
        "outlaysAndExpenses": 0,
        "bootFmv": 0,
        "isTaxableCanadianProperty": false,
        "isEligibleDerivative10_1_6": false,
        "prescribedClass": null,
        "dispositionOrder": null,
        "isEmployeeToolProperty": null,
        "employeeToolOriginalCost": null,
        "partnershipInterestFmvReceived": 150000,
        "benefitToRelatedMemberAmount": null,
        "isPassengerVehicleCostOverPrescribedAmount": null,
        "isZeroEmissionPassengerVehicle13_7_i": null,
        "classUndisposedCapitalCost": null,
        "isPurchasedInventory": null,
        "c2AmountA": null,
        "c2ValueB": null,
        "c2ValueC": null,
        "c2DesignatedD": null
      }
    ],
    "partnership": {
      "priorInterestAcb": 0,
      "memberIsLimitedPartner": null,
      "memberWasSpecifiedMemberSinceJoining": null,
      "interestIsFeb1994ExcludedInterest": null,
      "partnershipHasCeasedToExist": null,
      "fiscalPeriodEnd": null
    },
    "party": {
      "allMembersElect": true,
      "isCanadianPartnership": true,
      "taxpayerIsMemberImmediatelyAfter": true,
      "hasAuthorityToActForPartnership": true,
      "s97_3AcquisitionOfControlSeries": false,
      "s97_3DispositionAfterAcquisitionOfControl": null,
      "s97_3PropertyIsBumpDesignationClass": null,
      "s97_3SubsidiaryIsTaxpayerOrHoldsInterest": null,
      "electionDueDate": "2026-06-30",
      "electionFilingDate": "2026-06-01",
      "dispositionDate": "2025-06-15",
      "penaltyEstimatePaid": null,
      "ministerialRelief96_5_1": null,
      "anyOtherMemberRelatedToTaxpayer": null,
      "relatedMemberIsWhollyOwnedCorporationOfTaxpayer": null,
      "taxpayerNotAtArmsLengthWithOtherMembers": null
    }
  }
}

Input cells (61)

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.

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

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Strict profile accepted values (24 of 61 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.

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Output cells (79)

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

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