Reasonable return

Amount derived, directly or indirectly, from a related business in respect of the specified individual in a given taxation year that:

• meets the definition of “split income” in respect of the specified individual for the year, except for the following two conditions given in the definition of “excluded amount”:
  • if the individual reached age 17 but not age 24 before the year, the amount is a reasonable return in respect of the individual, taking into account only the individual's contributions of arm's-length capital,
  • if the individual reached age 24 before the year, the amount is a reasonable return in respect of the individual;
• is reasonable given the following factors relating to the contributions of the specified individual with respect to the business and those of each source individual:
  • the work performed for the business,
  • the property contributed, directly or indirectly, to the business,
  • the risks assumed in respect of the related business,
  • the total of the amounts paid or payable, directly or indirectly, by any person or partnership to, or for the benefit of, the specified individual or a source individual in respect of the related business, and
  • any other relevant factors.