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Tainted income

Last updated 4 December 2006

Tainted income includes passive income, tainted sales income and tainted services income.

Tainted rental income

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.

QC18000