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  • Appendix 3: Summaries and worksheets

    Attention

    Warning:

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

    End of attention

    Overview

    This appendix contains the following summary sheets that may be useful when preparing your tax return.

    Summary sheet 1

    attributed income

    Summary sheet 2

    working out your share of the attributable income of a CFC

    Summary sheet 3

    active income test

    Summary sheet 4

    transferor trust and related measures

    It also contains the following worksheets:

    Worksheet 1

    Working out your control and attribution percentages

    Worksheet 2

    Working out the tainted income ratio for a CFC

    Worksheet 3

    Working out amounts from partnerships to be included in the tainted income ratio

    Worksheet 4

    Working out the attributable income of a CFC.

    The summaries and worksheets are intended as guides only and may not cover all the qualifications and conditions contained in the law that may apply to a particular case.

      Last modified: 08 Mar 2021QC 55205