As I said, the excluded share exclusion looks to capital. There is the excluded business exclusion that looks to labour contributions. And where your income from your business is almost entirely because of the labour inputs of an individual, that would be an appropriate exclusion to look to. Also, even if you don't qualify for the services test, there's still—assuming you're over 25—the base reasonableness test, so as long as what you're receiving is reasonable, then the tax on split income would not apply.
On April 24th, 2018. See this statement in context.