Tax on Split Income Flowchart Published: December 20, 2017 | by: Kenneth Keung CA, CPA (CO, USA), CFP, LLB, MTAX, TEP Knowing whether or not the Tax on Split Income rules apply to your situation can be difficult. We’ve created a simplified flow chart to help you navigate the various factors that may affect how the TOSI applies to you and your family. Kenneth Keung