The reference in (D) of the "split income" definition to "actively engaged on a regular basis" can reasonably be considered to be partly informed by judicial and CRA interpretations (e.g., in IT-349R3 and IT-268R4) accorded to the phrase "actively engaged on a regular and continuous basis" in provisions (e.g., s. 70(9)) dealing with farming or fishing businesses, as well as in the somewhat similar "specified member" definition in s. 248(1).
Topics and taglines
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
365322
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
365323
Extra import data
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