Rules designed to provide relief to investors who have borrowed money to make an investment and subsequently sold the investment for less than the related borrowings. Passive Income that is received from the ownership of properties, such as patents and mineral rights. 1. Interest Income 2. Dividend Income Property income earned from a bond, GIC, or similar investment and reported in Paragraph 3(a) 3. Royalty Income 4. Rental Income V The income received as a result of ownership of real estate or other tangible property. 5. Disappearing Source Rules 6. Eligible Dividends Dividends that have been designated by the tax payer as eligible for the enhanced gross up and the tax credit procedure. Property income that is received as a result of return of equity based on ownership of shares