Resources
  • Handbook123
  • Glossary48
  • Articles19
  • Changelog
  • Commit
  • Connector
  • Deadlines
  • Handoff pack
  • Ledger
  • MCP (Model Context Protocol)
  • Performance
  • Stage
  • T2125 Preview
  • Accounting equation
  • Accrual basis
  • Balance sheet
  • Cash basis
  • Chart of accounts
  • Credit
  • Debit
  • Depreciation
  • Income statement
  • Journal entry
  • Normal balance
  • Trial balance
  • Capital Dividend Account
  • CCA
  • CCPC
  • CRA
  • GIFI
  • GRIP
  • Half-year rule
  • LRIP
  • RDTOH
  • Shareholder loan
  • Small Business Deduction
  • T2 return
  • Eligible dividend
  • Salary vs dividends
  • T1 return
  • TOSI
  • GST
  • HST
  • ITC
  • PST
  • QST
  • Small supplier
  • CPP
  • EI
  • T4 slip
  • PIPEDA
  • Plaid
  1. Resources
  2. Glossary
  3. Personal tax
  4. TOSI

TOSI

Also written as tax on split income.

Tax on Split Income. Rules that apply the top marginal rate to income split to a related party from a private corporation, unless an excluded-amount exception applies.

In the Handbook
Tax on Split Income (TOSI)
Related
Salary vs dividends
All termsMore in Personal tax

Product

  • Features
  • Pricing
  • How it works
  • Connect your AI agent
  • Accountant handoff
  • Alternatives
  • Changelog
  • Resources

Built for

  • Sole proprietors
  • Freelancers
  • Small corporations
  • Corporate tax

Company

  • Home
  • Company
  • Our direction
  • Contact

Legal

  • Legal
  • Terms of Service
  • Privacy Policy
  • Tax Disclaimer

© 2026 Ledg. Built in British Columbia, Canada.