Tax on spilt income (TOSI) would likely apply to Multiple Choice dividends or salaries received by spouse from a corporation controlled by the spouse's partner, if the partner was 65 or older. Incorrect reasonable salaries paid to children under the age of 18. dividends received by children who attend university full-time. interest received by a parent's sibling on funds loaned to their nieces or nephews.

a. dividends or salaries received by spouse from a corporation controlled by the spouse's partner, if the partner was 65 or older.
b. reasonable salaries paid to children under the age of 18.
c. dividends received by children who attend university full-time.
d. interest received by a parent's sibling on funds loaned to their nieces or nephews.