CRA accepts the potential relevance of IT-349R3 and IT-268R4 to the kiddie tax provisions

A relatively recent addition to the "split income" definition refers to "income derived from a business of, or the rental of property by, a particular partnership or trust, if a person who is related to the individual at any time in the year is actively engaged on a regular basis in the activities of the particular partnership or trust related to earning income from a business or the rental of property. CRA considers that it is reasonable for the meaning of the phrase "actively engaged on a regular basis" 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.

Neal Armstrong. Q. 2 of 9 October APFF Roundtable under 2015 APFF Conference.