The Federal Government released their draft legislative on the measures to address income sprinkling on December 13, 2017. The new draft legislative proposals will extend the tax on slip income (“TOSI”) to individuals aged 18 and over.
The technical backgrounder on measures to address income sprinkling from the Department of Finance Canada is below.
http://www.fin.gc.ca/n17/data/17-124_2-eng.pdf
The following link is from the CRA website answering some questions on TOSI.