# 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`.

```json
{
  "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](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 |
| --- | --- | --- | --- |
| `partnership` | array \| boolean \| null \| number \| object \| string |  |  |
| `partnership.fiscalPeriodEnd` | null \| string |  |  |
| `partnership.interestIsFeb1994ExcludedInterest` | boolean \| null |  |  |
| `partnership.memberIsLimitedPartner` | boolean \| null |  |  |
| `partnership.memberWasSpecifiedMemberSinceJoining` | boolean \| null |  |  |
| `partnership.partnershipHasCeasedToExist` | boolean \| null |  |  |
| `partnership.priorInterestAcb` | null \| number \| string |  |  |
| `party` | array \| boolean \| null \| number \| object \| string |  |  |
| `party.allMembersElect` | boolean \| null |  |  |
| `party.anyOtherMemberRelatedToTaxpayer` | boolean \| null |  |  |
| `party.anyRelatedMemberBenefitedOtherThanWhollyOwnedCorporation` | boolean \| null |  |  |
| `party.dispositionDate` | null \| string |  |  |
| `party.electionDueDate` | null \| string |  |  |
| `party.electionFilingDate` | null \| string |  |  |
| `party.hasAuthorityToActForPartnership` | boolean \| null |  |  |
| `party.isCanadianPartnership` | boolean \| null |  |  |
| `party.ministerialRelief96_5_1` | boolean \| null |  |  |
| `party.penaltyEstimatePaid` | boolean \| null |  |  |
| `party.relatedMemberIsWhollyOwnedCorporationOfTaxpayer` | boolean \| null |  |  |
| `party.s97_3AcquisitionOfControlSeries` | boolean \| null |  |  |
| `party.s97_3DispositionAfterAcquisitionOfControl` | boolean \| null |  |  |
| `party.s97_3PropertyIsBumpDesignationClass` | boolean \| null |  |  |
| `party.s97_3SubsidiaryIsTaxpayerOrHoldsInterest` | boolean \| null |  |  |
| `party.taxpayerIsMemberImmediatelyAfter` | boolean \| null |  |  |
| `party.taxpayerNotAtArmsLengthWithOtherMembers` | boolean \| null |  |  |
| `properties` | array \| boolean \| null \| number \| object \| string |  |  |
| `properties[].acb` | null \| number \| string |  |  |
| `properties[].acquiredBeforeClass14_1Transition` | boolean \| null |  |  |
| `properties[].acquiredNonArmsLengthAfter2002_12_20` | boolean \| null |  |  |
| `properties[].agreedAmount` | null \| number \| string |  |  |
| `properties[].benefitToRelatedMemberAmount` | null \| number \| string |  |  |
| `properties[].bootFmv` | null \| number \| string |  |  |
| `properties[].c2AmountA` | null \| number \| string |  |  |
| `properties[].c2DesignatedD` | null \| number \| string |  |  |
| `properties[].c2ValueB` | null \| number \| string |  |  |
| `properties[].c2ValueC` | null \| number \| string |  |  |
| `properties[].capitalCost` | null \| number \| string |  |  |
| `properties[].category` | null \| string |  |  |
| `properties[].classUndisposedCapitalCost` | null \| number \| string |  |  |
| `properties[].costAmount` | null \| number \| string |  |  |
| `properties[].description` | array \| boolean \| null \| number \| object \| string |  |  |
| `properties[].dispositionOrder` | array \| boolean \| null \| number \| object \| string |  |  |
| `properties[].employeeToolOriginalCost` | null \| number \| string |  |  |
| `properties[].fmv` | null \| number \| string |  |  |
| `properties[].isClass14_1Goodwill` | boolean \| null |  |  |
| `properties[].isEligibleDerivative10_1_6` | boolean \| null |  |  |
| `properties[].isEmployeeToolProperty` | boolean \| null |  |  |
| `properties[].isPassengerVehicleCostOverPrescribedAmount` | boolean \| null |  |  |
| `properties[].isPurchasedInventory` | boolean \| null |  |  |
| `properties[].isTaxableCanadianProperty` | boolean \| null |  |  |
| `properties[].isZeroEmissionPassengerVehicle13_7_i` | boolean \| null |  |  |
| `properties[].outlaysAndExpenses` | null \| number \| string |  |  |
| `properties[].partnershipInterestFmvReceived` | null \| number \| string |  |  |
| `properties[].prescribedClass` | array \| boolean \| null \| number \| object \| string |  |  |
| `properties[].priorS13_39GoodwillAcquisitions` | null \| number \| string |  |  |
| `properties[].rowId` | array \| boolean \| null \| number \| object \| string |  |  |
| `properties[].s13_38GoodwillCapitalCost` | null \| number \| string |  |  |
| `properties[].s13_39PriorAllowanceOnAcquisition` | null \| number \| string |  |  |
| `properties[].s14_5AIncreaseIfDisposedBefore2017` | null \| number \| string |  |  |
| `properties[].uccOfClass` | null \| number \| string |  |  |
| `properties[].wasDIEP` | boolean \| null |  |  |

### 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.

| Cell | Accepted values |
| --- | --- |
| `partnership` | `one of null, false, 0, "", []` |
| `partnership.priorInterestAcb` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; -600000000000 to 600000000000` |
| `party` | `one of null, false, 0, "", []` |
| `properties` | `one of null, false, 0, "", [], {}` |
| `properties[].acb` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `properties[].agreedAmount` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `properties[].benefitToRelatedMemberAmount` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `properties[].bootFmv` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `properties[].c2AmountA` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `properties[].c2DesignatedD` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `properties[].c2ValueB` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `properties[].c2ValueC` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `properties[].capitalCost` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `properties[].classUndisposedCapitalCost` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `properties[].costAmount` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `properties[].employeeToolOriginalCost` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `properties[].fmv` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `properties[].outlaysAndExpenses` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `properties[].partnershipInterestFmvReceived` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `properties[].priorS13_39GoodwillAcquisitions` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `properties[].s13_38GoodwillCapitalCost` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `properties[].s13_39PriorAllowanceOnAcquisition` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `properties[].s14_5AIncreaseIfDisposedBefore2017` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |
| `properties[].uccOfClass` | `matches ^\s*[+-]?(?:[0-9]+(?:\.[0-9]*)?\|\.[0-9]+)(?:[eE][+-]?[0-9]+)?\s*$; 0 to 600000000000` |

## Output cells (79)

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

| Cell | Types | Description |
| --- | --- | --- |
| `blocking` | boolean |  |
| `citations[].description` | string |  |
| `citations[].key` | string |  |
| `citations[].section` | string |  |
| `citations[].source_url` | string |  |
| `citations[].verified_at` | string |  |
| `citationsApplied[]` | string |  |
| `depreciableClasses[].closingUcc` | number |  |
| `depreciableClasses[].openingUcc` | number |  |
| `depreciableClasses[].prescribedClass` | string |  |
| `depreciableClasses[].recaptureTriggered` | number |  |
| `depreciableClasses[].uccCredited` | number |  |
| `electionTiming` | null \| object |  |
| `electionTiming.deemedTimelyUnder` | null \| string |  |
| `electionTiming.electionDueDate` | string |  |
| `electionTiming.electionFilingDate` | string |  |
| `electionTiming.isLate` | boolean |  |
| `electionTiming.threeYearDay` | string |  |
| `interestAcbAddition` | null \| number |  |
| `interestAcbDeduction` | null \| number |  |
| `negativeInterestDeemedGain` | null \| number |  |
| `partnershipInterestAcb` | null \| number |  |
| `partnershipInterestDeemedTcp` | boolean \| null |  |
| `partnershipInterestTcpExpiry` | null \| string |  |
| `priorInterestAcb` | null \| number |  |
| `properties[].bootFmv` | number |  |
| `properties[].category` | array \| boolean \| null \| number \| object \| string |  |
| `properties[].ceiling` | number |  |
| `properties[].deemedAgreedAmount` | number |  |
| `properties[].description` | array \| boolean \| null \| number \| object \| string |  |
| `properties[].floor` | number |  |
| `properties[].gainTriggered` | number |  |
| `properties[].incomeInclusionTriggered` | number |  |
| `properties[].lossTriggered` | number |  |
| `properties[].partnershipDeemedCapitalCost` | null \| number |  |
| `properties[].partnershipDeemedPriorCca` | null \| number |  |
| `properties[].prescribedClass` | null \| string |  |
| `properties[].recaptureTriggered` | null \| number |  |
| `properties[].rowId` | array \| boolean \| null \| number \| object \| string |  |
| `provisional` | boolean |  |
| `ready` | boolean |  |
| `rolloverDeferred` | boolean |  |
| `section97_1` | null \| object |  |
| `section97_1.depreciableClasses[].closingUcc` | number |  |
| `section97_1.depreciableClasses[].openingUcc` | number |  |
| `section97_1.depreciableClasses[].prescribedClass` | string |  |
| `section97_1.depreciableClasses[].recaptureTriggered` | number |  |
| `section97_1.depreciableClasses[].uccCredited` | number |  |
| `section97_1.properties[].capitalGain` | number |  |
| `section97_1.properties[].capitalLoss` | number |  |
| `section97_1.properties[].category` | array \| boolean \| null \| number \| object \| string |  |
| `section97_1.properties[].costBase` | number |  |
| `section97_1.properties[].deemedProceedsFmv` | number |  |
| `section97_1.properties[].description` | array \| boolean \| null \| number \| object \| string |  |
| `section97_1.properties[].incomeInclusion` | number |  |
| `section97_1.properties[].rowId` | array \| boolean \| null \| number \| object \| string |  |
| `section97_1.reason` | string |  |
| `section97_1.totalCapitalGain` | number |  |
| `section97_1.totalCapitalLoss` | number |  |
| `section97_1.totalIncomeInclusion` | number |  |
| `section97_1.totalRecapture` | number |  |
| `totalAgreedAmount` | null \| number |  |
| `totalCapitalLoss` | null \| number |  |
| `totalGain` | null \| number |  |
| `totalIncomeInclusion` | null \| number |  |
| `totalRecapture` | 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 |  |