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TOSI - Reasonability Test

Section 120.4 – Tax on Split Income (TOSI) – Comprehensive Guide

February 2, 2019

Download our PDF version of the comprehensive Tax on Split Income Guide updated for the latest CRA Rulings and examples up to March 2019. This is a great reference tool for tax practitioners.

Section 120.4 – Tax on Split Income (TOSI) – Comprehensive Guide Read More »

Do Repaid Loans Get You Out of the TOSI Rules? CRA Says Maybe

January 27, 2019

In CRA interpretation no. 2018-0771851E5, the CRA was asked whether a shareholder who does not actively participate in the business could be exempt from the tax on split income (TOSI) rules on the basis that he or she lent the company money in the past, which has since been repaid by the company several years

Do Repaid Loans Get You Out of the TOSI Rules? CRA Says Maybe Read More »

Get your CPD hours by enrolling in our online courses.

Tax Software Training

Online Tax Webinars For Experienced Professionals

Featured

Estate Planning & Tax Planning for Owner-Managers

International, U.S., and Cross-Border Taxation

TOSI - Reasonability Test

Section 120.4 – Tax on Split Income (TOSI) – Comprehensive Guide

Do Repaid Loans Get You Out of the TOSI Rules? CRA Says Maybe