Tax on Split Income (TOSI) | May 2019

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Please join Jeremie Beitel for our next installment:

In this webinar, Jeremie will discuss:

  • The Tax on Split Income (TOSI)

The presentation focuses on the tax on split income (TOSI), how the TOSI rules apply the top marginal tax rate for income most often derived from business carried on by a related person, the types of split income, what is not considered split income, the concept of a “related business”, the three age categories listed in the rules, safe harbour capital returns for each prescribed age group, what constitutes a reasonable return, an excluded business, excluded shares, and relevant CRA interpretations.