1. Dividends and shareholder benefits from Canadian private corporations

2. Partnership income derived from a related business or from a rental of a related person

3. Trust income derived from private corporation dividends/benefits, a related business or a rental where a related person is involved

4. Income from debt (e.g. interest) from private corporation, partnerships or trusts

5. Income or gain from disposition of private corporation shares and other property where the TOSI rules have historically applied

Thanks.