Related Business

As the case may be:

  • a business carried on, at any time in the year, by a source individual in respect of the specified individual or by a partnership, a corporation or a trust, if the source individual is actively engaged on a regular basis in the activities of the business;
  • a business of a partnership if a source individual in respect of the specified individual has an interest in the partnership, whether directly or indirectly through one or more partnerships;
  • a business of a corporation, if a source individual in respect of the specified individual holds shares of the capital stock of the corporation or property that derives, directly or indirectly, all or part of its fair market value (FMV) from shares of the capital stock of the corporation, and the total FMV of the shares or the property is 10% or more of the total FMV of the capital stock of the corporation.

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