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Home / Tolley's Global Mobility: Personal Taxes /Canada /CA2 Tax considerations in Canada /CA2.5 Impact of divorce on assets held in Canada / CA2.5.3 Tax on split income (TOSI)

CA2.5.3 Tax on split income (TOSI)

Canada

If spouses own some businesses, the transfer of various forms of income from the business – for example, dividends

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UK1.9.4 UK inheritance tax—compliance requirements

UK2.1.7 UK council tax and business rates on UK property

IS2.6 Use of trust or other similar vehicle to assist in personal tax planning for wealth

IS2.5.5 Tax application and ramifications of marriage and divorce

FR2.1.5 Property ownership through a Société Civile Immobilière' (SCI).

SG1.5.4 Inheritance tax

FR1.9.4 Inheritance tax

UK2.10.1 Tax reliefs for borrowing costs to expand a UK business

SG2.4.1 Retirement benefits

AU2.5.1 General CGT implications of transfers between spouses

FR1.4.1 Income tax

IS2.2 Taxation of rental income in Israel

CA1.1 The tax regime in Canada

CA3.3 Local currency and currency restrictions

US1.9.1 Income tax

AU3.4.1 Excepted person

IS2.8.6 Voluntary vs involuntary liquidation by court order

SW1.3.4 Inheritance tax

IN2.7.2 Private family trusts and FEMA

SW1.3.3 Wealth tax

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