• Tainted rental income

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    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Tainted rental income includes rental income of a CFC where:

    • land is leased to an associate or the rent is paid by an associate or
    • land is leased by a company not resident in the same country.

    It can also include rental income from particular leases on ships, aircraft or cargo containers.

    Last modified: 05 Dec 2006QC 17522