If an individual, aged 25 or more, derives income from a “related business” and the payments received represent a “reasonable return” that meets “reasonableness criteria” is excepted from TOSI rules.
It includes work performed for the business when the property is directly or indirectly contributed to the business, when an individual assumes risks in respect of the business, or when any person or partnership have amounts paid or payable for the benefit of the individual in respect to a related business.