1.31 The following are examples of situations where an individual is beneficially interested in a trust:

• a) trust income is payable to the...

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General critiera for non-arm's length

1.38 The following criteria have generally been used by the courts in determining whether parties to a...

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In response to the release in draft form of Folio S1-F5-C1 entitled "Related persons and dealing at arm's length," the Joint Committee made...

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1.46 Where a trust owns a majority of the voting shares of a corporation…the trust and the corporation will be related persons by virtue of...

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Example 4. Mr. X, Mr. Y and Mr. Z are an unrelated group that controls XYZ Co. Their spouses, Mrs. X, Mrs. Y and Mrs. Z are an unrelated group...

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Facts. A and B are sisters. Each of A and B has an adult child, being C and D, respectively. Each of A, B, C and D owns all of the issued...

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1.28 [P]aragraph 251(5)(b)… will not normally be applied solely because the applicable shareholder agreement contains: a right of first...

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1.13 … [A]n individual's niece, nephew, aunt, uncle or cousin is not connected by blood, marriage or common-law partnership or adoption to the...

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The husbands of two sisters are deemed to be connected to each other by marriage pursuant to s. 251(6)(b).

1.16 …For a de facto adoption to exist, generally the adoptive parent must exercise parental care and guidance on a continuing basis.

Trust can be related to persons who are related to its trustee

1.47 Subsection 104(1) provides that a reference to a trust is to be read to...

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