Passive income is:
1.
Interest or other income from financial assets;
2.
License fees or other income from intellectual property;
3.
Dividends and income from the sale of shares, insofar as these would be taxable for the corporation involved;
4.
Income from finance leases;
5.
Income from insurance and banking activities and other financial activities; and
6.
Income from clearing companies that generate income from the sale of goods and the provision of services that are purchased from and sold to affiliated companies and add little or no economic value.

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