It appears the TOSI rules may apply to you. The remaining questions will help you navigate the rules.


Do you earn any of the following types of split income?

  • Non-public corporation taxable dividends and shareholder benefits.
  • Partnership income derived from a related business*, or a rental where a related person is involved.
  • Trust income derived from non-public corporation taxable dividends/ benefits, a related business*, or a rental where a person is involved.
  • Indebtedness income from the non-public corporation, partnership or trust.
  • Income or gains from dispositions of non-public shares or other property with historical TOSI.