2018-0773811C6 Tax on Split Income (TOSI)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

Principal Issues: English and French versions of the PowerPoint presentation prepared for the CPA Canada Income Tax for the General Practitioner Course.

Position: See below.

Reasons: See below.

Author: Lafrenière, Jean
Section: 120.4

TOSI FOR ADULTS, CRA Presentation to CPA Canada

L’IRF pour les adultes, Présentation de l’ARC à CPA Canada

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© Her Majesty the Queen in Right of Canada, 2019

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