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Tax on spilt income (TOSI) would apply to: a) dividends or salaries received by spouse from a corporation controlled by the spouses partner, if the

Tax on spilt income (TOSI) would apply to:

a) dividends or salaries received by spouse from a corporation controlled by the spouses partner, if the partner was 65 or older.

b) reasonable salaries paid to children under the age of 18.

c) dividends received by children who attend university.

d) interest received by a parents sibling on funds loaned to their nieces or nephews.

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