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  • Tainted rental income



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

    End of attention

    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 18000