Subsection 251(1) - Arm’s length
Paragraph 251(1)(a)
See Also
Kiperchuk v. The Queen, 2013 DTC 1088 [at 486], 2013 TCC 60
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| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | 250 | |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(b) | 88 | |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | transfer time was relevant time | 177 |
Hickman v. The Queen, 2000 DTC 2584 (TCC)
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Wright Estate v. The Queen, 96 DTC 1509 (TCC)
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| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | 95 |
Paragraph 251(1)(b)
See Also
Kiperchuk v. The Queen, 2013 DTC 1088 [at 486], 2013 TCC 60
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| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | 250 | |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(a) | taxpayer was not related to her deceased husband | 108 |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | transfer time was relevant time | 177 |
Articles
Jeffrey T. Love, Kenneth R. Hauser, "How Various Aggregation Rules Apply to Trusts", 2018 Conference Report (Canadian Tax Foundation), 28: 1-79
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Paragraph 251(1)(c)
Cases
Louie v. Canada, 2019 FCA 255
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| Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Advantage - Paragraph (b) - Subparagraph (b)(i) | advantages generated in Year 1 from swap transactions continued to produce indirect advantages thereafter | 525 |
| Tax Topics - Income Tax Act - Section 207.06 - Subsection 207.06(2) | concerns about future value increases are intended to be addressed by relief provisions | 368 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) | no necessity for predetermined endpoint or advance determination of price | 203 |
Aeronautic Development Corporation v. Canada, 2018 FCA 67
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| Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) | non-resident exercised de facto control of mooted CCPC under a development agreement | 595 |
Canada v. 9101-2310 Québec Inc., 2013 DTC 5172 [at 6455], 2013 FCA 241
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| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | 184 |
Labow v. Canada, 2012 DTC 5001 [at 6501], 2011 FCA 305
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| Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(1) - Trust - Paragraph (a.1) | 207 | |
| Tax Topics - Income Tax Act - Section 75 - Subsection 75(3) | 207 |
Canada v. Remai, 2009 DTC 5188 [at 6257], 2009 FCA 340
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | no abuse in controlling funds established | 155 |
| Tax Topics - Statutory Interpretation - Redundancy/reading in words | provision not to be interpreted such that it can never apply | 38 |
Canada v. McLarty, 2008 DTC 6354, 2008 SCC 26, [2008] 2 S.C.R. 79
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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(e) | 181 | |
| Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (a) | limited recourse promissory note | 181 |
Canada v. Livingston, 2008 DTC 6233, 2008 FCA 89
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| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | transfer to an accommodation party was caught | 162 |
Petro-Canada v. Canada, 2004 DTC 6329, 2004 FCA 158
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| Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (a) | no plan to use purchased seismic data | 142 |
| Tax Topics - Income Tax Act - Section 67 | 107 | |
| Tax Topics - General Concepts - Purpose/Intention | purpose test satisfied even if multiple purposes | 71 |
Deptuck v. Canada, 2003 DTC 5273, 2003 FCA 177
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| Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(a) | 148 | |
| Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(c) | 109 |
Brown v. Canada, 2003 DTC 5298, 2003 FCA 192 (FCA)
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Dixon v. Deputy Attorney General of Canada, 91 DTC 5584 (Ont HCJ.)
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| Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Solicitor-Client Privilege | 158 | |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | 56 |
Peter Cundill & Associates Ltd. v. The Queen, 91 DTC 5085 (FCTD), aff'd 91 DTC 5543 (FCA)
Millward v. The Queen, 86 DTC 6538, [1986] 2 CTC 423 (FCTD)
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| Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(4) | 124 |
Beaumont v. The Queen, 86 DTC 6264, [1986] 1 CTC 507 (FCTD), aff'd 88 DTC 6522, [1988] 2 CTC 365 (FCA)
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| Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(b) | 134 |
Special Risks Holdings Inc. v. The Queen, 86 DTC 6035, [1986] 1 CTC 201 (FCA)
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| Tax Topics - Income Tax Act - Section 84 - Subsection 84(9) | 160 | |
| Tax Topics - Income Tax Act - Section 86 - Subsection 86(1) | 160 |
Windsor Plastic Products Ltd. v. The Queen, 86 DTC 6171, [1986] 1 CTC 331 (FCTD)
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| Tax Topics - Income Tax Act - Section 212 - Subsection 212(4) - Paragraph 212(4)(a) | shareholders acting in concert | 131 |
Robson Leather Co. Ltd. v. MNR, 74 DTC 6666, [1974] CTC 872 (FCTD), aff'd 77 DTC 5106, [1977] CTC 132 (FCA)
Oryx Realty Corp. v. MNR, 74 DTC 6352, [1974] CTC 430 (FCA), aff'd in another respect in sub nom. MNR v. Shofar Investment Corp., 79 DTC 5347, [1979] CTC 433, [1980] 1 S.C.R. 350
Swiss Bank Corp. et al. v. Minister of National Revenue, 72 DTC 6470, [1972] CTC 614, [1974] S.C.R. 1144
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Pender Enterprises Ltd. v. MNR, 65 DTC 5202, [1965] CTC 343 (Ex Ct)
Rolka v. MNR, 62 DTC 1394, [1962] CTC 637 (Ex Ct)
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| Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Solicitor-Client Privilege | 24 | |
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) | 47 |
Golden Arrow Sprayers Ltd. v. MNR, 61 DTC 1185 (Ex Ct)
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| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 14 | 49 |
Ancaster Development Co. Ltd. v. MNR, 61 DTC 1046, [1961] CTC 91 (Ex Ct)
MNR v. Kirby Maurice Co. Ltd., 58 DTC 1033, [1958] CTC 41 (Ex Ct)
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| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 14 | 142 |
MNR v. Granite Bay Timber Co. Ltd., 58 DTC 1066 (Ex Ct), briefly aff'd 59 DTC 1262 (SCC)
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(1) - Transaction | 106 |
Minister of National Revenue v. Sheldon's Engineering Ltd., 55 DTC 1110, [1955] CTC 174, [1955] S.C.R. 637
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| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 7 |
See Also
Keybrand Foods Inc. v. The Queen, 2019 TCC 161
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) | interest was deductible on money borrowed to be lent at interest to company in default cf. money borrowed to acquire its shares when its collapse was imminent | 326 |
| Tax Topics - Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(c) - Subparagraph 39(1)(c)(ii) | right of parent of taxpayer to elect majority of board of investee of X through chair’s casting vote entailed de facto control by taxpayer of X | 206 |
HLB Smith Holdings Limited v. The Queen, 2018 TCC 83
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| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | s. 160 liability flowed through with dividends paid to 50-50 unrelated shareholders | 136 |
Poulin v. The Queen, 2016 TCC 154, briefly aff’d sub nomine Turgeon v. The Queen, 2017 FCA 103
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| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) | sale to employee's Holdco with not upside and no risk for employee was non-arm's length | 253 |
Kiperchuk v. The Queen, 2013 DTC 1088 [at 486], 2013 TCC 60
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| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | 250 | |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(a) | taxpayer was not related to her deceased husband | 108 |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(b) | 88 |
Wagner v. The Queen, 2012 DTC 1234 [at 3645], 2012 TCC 8
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| Tax Topics - Income Tax Act - Section 68 | 309 |
Alberta Printed Circuits Ltd. v. The Queen, 2011 DTC 1177 [at 967], 2011 TCC 232
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| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) | internal CUP applied over TNMM | 191 |
| Tax Topics - Treaties - Income Tax Conventions - Article 26 | 90 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 9 | 90 |
The Queen v. Yelle, 2010 DTC 5128 [at 7083], 2010 ABPC 94
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| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A | 151 | |
| Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(a) | 124 |
Brownco Inc. v. The Queen, 2008 DTC 2591, 2008 TCC 58
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| Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) | 50% shareholder was entitled to one of two directors with tie-breaking vote | 192 |
McMullen v. The Queen, 2007 DTC 286, 2007 TCC 16
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | 266 | |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | 194 | |
| Tax Topics - Income Tax Act - Section 84 - Subsection 84(2) | 225 | |
| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) | arm's length: negotiation based on self-interest | 253 |
Baxter v. The Queen, 2006 DTC 2642, 2006 TCC 230
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| Tax Topics - General Concepts - Fair Market Value - Other | 118 | |
| Tax Topics - Income Tax Act - Section 9 - Agency - Agency | 88 |
Brouillette v. The Queen, 2005 DTC 1004, 2005 TCC 203
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | 169 |
McLarty v. The Queen, 2005 DTC 217, 2005 TCC 55, rev'd 2006 DTC 6340, 2006 FCA 152, aff'd supra.
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| Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (a) | 172 | |
| Tax Topics - Income Tax Act - Section 67 | 103 |
Morley v. The Queen, 2004 DTC 2604, 2004 TCC 280, briefly aff'd 2006 DTC 6351, 2006 FCA 171
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| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | 36 | |
| Tax Topics - General Concepts - Evidence | 30 | |
| Tax Topics - General Concepts - Fair Market Value - Other | 96 | |
| Tax Topics - General Concepts - Onus | 94 | |
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A | 175 | |
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(27) - Paragraph 13(27)(d) | 86 | |
| Tax Topics - Income Tax Act - Section 96 | start-up activities sufficient to constitute carrying on business in common | 110 |
Siracusa v. The Queen, 2003 DTC 2106, 2003 TCC 941
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| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | 95 |
Martel v. The Queen, 2003 DTC 1187 (TCC)
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| Tax Topics - General Concepts - Corporate/Separate Personality | 59 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Small Business Corporation | 128 |
Lanester Sales Ltd. v. The Queen, 2003 DTC 997 (TCC), aff'd 2004 DTC 6461, 2004 FCA 217
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| Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) | no de facto control by franchisor | 128 |
Petro-Canada v. The Queen, 2003 DTC 94 (TCC), aff'd supra.
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| Tax Topics - General Concepts - Evidence | 78 | |
| Tax Topics - General Concepts - Fair Market Value - Other | 42 |
Joncas v. The Queen, 2002 DTC 1813 (TCC), aff'd 2002 DTC 7060, 2002 FCA 234 (French)
Brown v. The Queen, 2001 DTC 1094 (TCC), aff'd supra 2003 DTC 5298 (FCA)
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Campbell v. The Queen, 99 DTC 1073 (TCC)
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MFC Bancorp Ltd. v. The Queen, 99 DTC 905 (TCC)
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| Tax Topics - Income Tax Act - Section 56 - Subsection 56(4) | 93 |
Christensen v. The Queen, 98 DTC 1893 (TCC)
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H.T. Hoy Holdings Ltd. v. The Queen, 97 DTC 1180 (TCC)
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| Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(b) | 63 | |
| Tax Topics - Income Tax Act - Section 55 - Subsection 55(4) | 48 |
Lixo Investments Ltd. v. The Queen, 97 DTC 1030 (TCC)
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| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Subparagraph 212(1)(b)(vii) | 136 |
Robertson v. The Queen, 97 DTC 449 (TCC)
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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Loss v. Loss | 34 | |
| Tax Topics - Income Tax Act - Section 39 - Subsection 39(4) | 34 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 32 | s. 32 deals with departures from form rather than content | 41 |
RMM Canadian Enterprises Inc. v. The Queen, 97 DTC 302, [1998] 1 C.T.C. 2300 (TCC)
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McNichol et al. v. The Queen, 97 DTC 111 (TCC)
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | 222 | |
| Tax Topics - Income Tax Act - Section 84 - Subsection 84(2) | 179 |
Davidson Estate v. The Queen, 96 DTC 1652 (TCC)
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| Tax Topics - Income Tax Application Rules - Subsection 26(5) | 96 |
Wright Estate v. The Queen, 96 DTC 1509 (TCC)
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| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(a) | a trust is a person which is related to noone | 70 |
Freedman Holdings Inc. v. The Queen, 96 DTC 1447 (TCC)
Whitehouse v. Ellam, [1995] BTC 284 (Ch. D.)
Husky Oil Ltd. v. The Queen, 95 DTC 316 (TCC), aff'd 95 DTC 5244 (FCA)
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| Tax Topics - General Concepts - Fair Market Value - Shares | 76 | |
| Tax Topics - Income Tax Act - Section 246 - Subsection 246(1) | 124 |
Bowens v. The Queen, 94 DTC 1863 (TCC), aff'd 96 DTC 6128 (FCA)
Del Grande v. The Queen, 93 DTC 133 (TCC)
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| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | not a shareholder benefit if option exercisable only while officer; obligation v. conferral | 189 |
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(5) | 108 | |
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | 75 |
Martin Feed Mills Ltd. v. MNR, 91 DTC 1069 (TCC)
Fournier v. MNR, 91 DTC 746 (TCC)
International Aviation Terminals (Calgary) Ltd. v. MNR, 89 DTC 671 (TCC)
Grant v. MNR, 89 DTC 16 (TCC)
Roxon Property Management Ltd. v. MNR, 88 DTC 1306 (TCC)
May Estate v. MNR, 88 DTC 1189, [1988] 1 CTC 2303 (TCC)
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| Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(a) | 12 | |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(6) - Paragraph 251(6)(b) | 9 |
Noranda Mines Ltd. v. MNR, 87 DTC 379 (TCC)
Re Tremblay (1980), 36 C.B.R. (N.S.) 111 (Q.S.C.)
MNR v. Merritt Estate, 69 DTC 5159, [1969] CTC 207 (Ex Ct)
Gatineau Westgate Inc. v. MNR, 66 DTC 560 (TCC)
Administrative Policy
11 October 2019 APFF Roundtable Q. 12, 2019-0812711C6 - Part IV
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| Tax Topics - Income Tax Act - Section 186 - Subsection 186(2) | two 50% shareholders of two corporations likely acting in concert to produce connectedness | 234 |
7 September 2016 External T.I. 2014-0563781E5 - Articles 10 and 11 of Canada-UK Treaty
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| Tax Topics - Treaties - Income Tax Conventions - Article 11 | limited partners of an LP can deal at arm’s length with a Canadian subsidiary of the LP | 436 |
| Tax Topics - Treaties - Income Tax Conventions - Article 10 | limited partners generally do not have control over a company’s voting power/an over-10% limited partner is considered to “indirectly” own over 10% of an LP subsidiary | 439 |
19 January 2017 External T.I. 2015-0576751E5 F - Trust, Disposition of depreciable property, Assumption
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|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(e) | s. 13(7)(e) applicable to s. 107(2.1) distribution but not s. 104(5) deemed disposition | 257 |
| Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(2) | s. 107(2) generally available where beneficiary assumes trust debt | 158 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Personal Trust | non-commital as to whether assumption of debt could constitute tainting consideration | 175 |
| Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(2.1) | s. 13(7)(e) applicable to depreciable property distribution | 117 |
29 November 2016 CTF Roundtable Q. 6, 2016-0669661C6 - 84.1 and the Poulin/Turgeon Case
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Words and Phrases
accommodation party| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts - Paragraph (c) - Subparagraph (c)(ii) | right of GREs to carry forward donations for five years | 103 |
| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) | Poulin is consistent with CRA's previous statements on employee buycos | 119 |
7 October 2016 APFF Roundtable Q. 20, 2016-0655831C6 F - Employee Buycos and the Poulin Case
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| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) | Poulin accepted | 122 |
2014 Ruling 2014-0539791R3 - Paragraph 212(1)(b)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(b) | creditors' approval of CCAA plan of compromise for the debtor trust did not cause them to not deal at arm's length with trust | 365 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(3) - Participating debt interest | interest paid on limited recourse debt to the extent of available debtor was not participating debt interest | 231 |
S1-F5-C1 - Related Persons and Dealing at Arm's Length
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S1-F5-C1 - Related Persons and Dealing at Arm's Length
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25 November 2012 Roundtable, 2013-0479401C6 F - Employés et Achat Ltée commentaires panel ARC
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) - Paragraph 84.1(1)(b) | generally a deemed dividend on repurchase of departing employees’ shares by employer-funded Buyco | 132 |
25 November 2012 CTF Roundtable, 2013-0479402C6 - Employee Buycos - comments from CRA Panel
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| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) | stock option Buyco not at arm's length | 184 |
19 April 2012 External T.I. 2012-0439781E5 - Specified employee for SRED credits
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10 April 2012 External T.I. 2011-0428701E5 F - Lien de dépendance - commanditaire et SEC
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8 October 2010 APFF Roundtable, 2010-0373181C6 F - Non-arm's length relationship
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5 October 2007 APFF Roundtable Q. 10, 2007-0243171C6 F - Surplus Stripping
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| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) | treatment of Employeeco purchase depends on whether it has a separate economic interest | 340 |
IT-419R2
2005 Ruling 2005-0133041R3 - Investors not dealing non-arm's length
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28 March 2003 External T.I. 2002-016665 -
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| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) | 84.1 may apply to partial buyout by Holdco for independent employees | 162 |
10 May 2001 External T.I. 2001-007568 -
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| Tax Topics - Income Tax Act - Section 7 - Subsection 7(3) - Paragraph 7(3)(a) | 79 |
30 March 2001 External T.I. 2000-007414 -
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| Tax Topics - Income Tax Act - Section 40 - Subsection 40(3.6) | 68 |
May 1998 Conference for Advanced Life Underwriting Round Table, Q. 1, No. 9807000
Income Tax Technical News, No. 9, 10 February 1997
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| Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87 | 26 | |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Subparagraph 212(1)(b)(vii) | events must be beyond borrower's control | 77 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | loss transfer must be to affiliated person - related not enough | 48 |
| Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(c.3) - Subparagraph 88(1)(c.3)(ii) | 151 | |
| Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(12) | 69 | |
| Tax Topics - Income Tax Act - Section 53 - Subsection 53(1) - Paragraph 53(1)(e) - Subparagraph 53(1)(e)(i) | avoidance of double taxation through absence of ACB adjustment | 129 |
6 January 1997 External T.I. 5-964084 -
23 May 1996 External T.I. 5-960465 -
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(e) | person potentially may not deal at arm's length with itself | 72 |
1996 A.P.F.F. Round Table No. SM12910 (Item 4.4.1)
1995 Ontario Tax Conference Round Table, Q. 5 (No. 952503)
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | 122 |
27 October 1994 T.I. 942454
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| Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(c) - Subparagraph 251(2)(c)(i) | 73 |
12 January 1993 T.I. (Tax Window, No. 28, p. 21, ¶2388)
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| Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(b) | 65 |
21 August 1992 T.I. (Tax Window, No. 23, p. 1, ¶2141)
92 C.R. - Q.33
92 CPTJ - Q.14
18 December 1991 T.I. (Tax Window, No. 12, p. 23, ¶1572)
10 July 1991 T.I. 1991-111
9 May 1991 T.I. 5-7883 [GP control's LP's business]
8 March 1991 T.I. (Tax Window, No. 2, p. 23, ¶1190)
29 December 1989 T.I. (May 1990 Access Letter, ¶1223)
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| Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(e) | 60 |
September 1989 Revenue Canada Round Table (December 89 Access Letter, ¶1040.11)
IT-140R3 "Buy-Sell Agreements"
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| Locations of other summaries | Wordcount | |
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| Tax Topics - General Concepts - Fair Market Value - Shares | 0 |
Articles
Sandra Mah, Mark Meredith, "Factual Non-Arm's Length Relationships", 2014 Conference Report, (Canadian Tax Foundation), 16:1-24
Flannigan, "The Legal Construction of Rights of First Refusal", The Canadian Bar Review, Vol. 76, Nos. 1 & 2, March - June 1997, p. 1.
Owen, "Acting in Concert: Fact or Fiction?", 1992 Canadian Tax Journal, No. 4, p. 829.
Subsection 251(2)
Paragraph 251(2)(a)
See Also
Mathieu v. The Queen, 2014 TCC 207
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(3) - Paragraph 7(3)(a) | non-arm's length option surrender proceeds were exempted by s. 7(3)(a) | 144 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) | may look at subsequent amendment to determine whether it changed the law | 126 |
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | stock option rules more specific than employee benefits | 51 |
May Estate v. MNR, 88 DTC 1189, [1988] 1 CTC 2303 (TCC)
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| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | 140 | |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(6) - Paragraph 251(6)(b) | 9 |
Administrative Policy
12 July 2018 External T.I. 2018-0755471E5 - Half-brothers and related persons
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| Tax Topics - Income Tax Act - Section 251 - Subsection 251(6) - Paragraph 251(6)(a) | half-brothers were connected by blood relationship | 91 |
Paragraph 251(2)(b)
Subparagraph 251(2)(b)(i)
See Also
Kruger Wayagamack Inc. v. The Queen, 2015 DTC 1112 [at 667], 2015 TCC 90, aff'd 2016 FCA 192
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| Locations of other summaries | Wordcount | |
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| Tax Topics - General Concepts - Fair Market Value - Shares | non-assignable put right ignored | 90 |
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(1) - Paragraph 256(1)(a) | de jure or de facto control requires strategic control, not merely operational control | 314 |
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(1.2) - Paragraph 256(1.2)(c) | effect of s. 256(1.2)(g) is as if company were run by 3rd party | 236 |
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) | de facto control requires strategic control, not merely operational control | 200 |
Ministic Air Ltd. v. The Queen, 2008 TCC 296
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| Tax Topics - Excise Tax Act - Section 231 - Subsection 231(1) | debt not written off a recipient not at arm's length | 198 |
Administrative Policy
11 May 2017 Internal T.I. 2016-0665931I7 - Related to participating employer
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Words and Phrases
de jure control| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 8000 - Subsection 8300(1) - Individual Pension PLan | two unrelated 50% shareholders potentially could both be related to the corporation based on Duha USA rights and s. 251(5)(b) rights | 248 |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(b) | s. 251(5)(b) deemed control does not undercut actual de jure control | 138 |
8 September 2017 External T.I. 2014-0549771E5 - Article XXIX-A:3
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| Tax Topics - Treaties - Income Tax Conventions - Article 29A | a trust is related for purposes of Art. XXIX-A (3) of the Canada-U.S. Treaty to a corporation that is controlled by its corporate trustee | 326 |
| Tax Topics - Treaties - Income Tax Conventions - Article 3 | "person related thereto" defined by ITA meaning of "related person" | 37 |
5 November 2014 External T.I. 2014-0529991E5 F - Avantage pour automobile-personne liée
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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) | standby charge computed based on cost to auto owner which is related to employer | 179 |
10 October 2014 APFF Roundtable Q. 16, 2014-0538031C6 - APFF 2014 Q. 16 - Capital gain
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 55 - Subsection 55(3) - Paragraph 55(3)(a) | interposition of holdco to permit related-person spin-off compliant with s. 55(3)(a)(ii) and (v) | 845 |
| Tax Topics - Income Tax Act - Section 55 - Subsection 55(3.01) - Paragraph 55(3.01)(g) | interposition of holdco to permit related-person spin-off compliant with s. 55(3)(a)(ii) and (v) | 844 |
S1-F5-C1 - Related Persons and Dealing at Arm's Length
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Example 7
1 May 2014 External T.I. 2013-0494981E5 F - De Jure Control
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2012 Ruling 2011-0402571R3 - De Jure Control - Debt Settlement
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(7) - Paragraph 256(7)(b) | 245 |
6 October 2000 External T.I. 2000-0038055 F - Contrôle par une société de personnes
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(c) - Subparagraph 251(2)(c)(i) | general partner usually controls | 209 |
9 August 1994 T.I. 933312 [control by partner with voting rights]
23 March 1992 T.I. (Tax Window, No. 18, p. 20, ¶1825) [control by trustee]
90 C.R. - Q28
Subparagraph 251(2)(b)(ii)
Cases
See Also
Côté-Létourneau v. The Queen, 2010 DTC 1116 [at 3092], 2007 TCC 91
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(c) | 82 | |
| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(2) - Paragraph 84.1(2)(a.1) | 42 |
Subparagraph 251(2)(b)(iii)
Administrative Policy
22 August 2014 External T.I. 2014-0540751E5 F - Acquisition of control
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| Tax Topics - Income Tax Act - Section 256 - Subsection 256(7) - Paragraph 256(7)(a) | addition of cousin to control group would taint it/cousins part of related control group while fathers alive | 485 |
Paragraph 251(2)(c)
Subparagraph 251(2)(c)(i)
Cases
Chutka v. Canada, 2001 DTC 5093 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(a) | partnership looked through in applying s. 69(1)(a) to equipment purchase | 144 |
| Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(g) | sale to partnership with non-arm's length general partner was non-arm's length transaction | 136 |
Duha Printers (Western) Ltd. v. Canada, [1998] 1 S.C.R. 795, 98 DTC 6334
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Tax Avoidance | no business purpose test | 75 |
Zeal and Gold Ltd. v. MNR, 73 DTC 5116, [1973] CTC 129 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Proceeds of Disposition - Paragraph (c) | 57 |
International Fruit Distributors Ltd. v. MNR, 53 DTC 1222 (Ex Ct), aff'd without reasons 55 DTC 1186 (SCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Person | 92 |
Army & Navy Department Stores Ltd. v. Minister of National Revenue, 53 DTC 1185, [1953] CTC 293, [1953] 2 S.C.R. 496
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Expressio Unius est Exclusio Alterius | 121 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(2) | 121 |
Administrative Policy
3 April 2019 Internal T.I. 2018-0787561I7 - Partnership and the Meaning of "Related"
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| Tax Topics - Income Tax Act - Section 251.2 - Subsection 251.2(2) - Paragraph 251.2(2)(a) | partnership agreement illuminates which partners control a corporation held by the partnership | 79 |
6 October 2000 External T.I. 2000-0038055 F - Contrôle par une société de personnes
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(b) - Subparagraph 251(2)(b)(i) | GP usually controls | 209 |
8 October 2010 Roundtable, 2010-0373141C6 F - Related corporations
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Income Tax Technical News, No. 16, 8 March 1999
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27 October 1994 T.I. 942454
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | controlling partner controls partnership subs | 51 |
9 August 1994 T.I. 9333125
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Small Business Corporation Share | 158 |
8 January 1992 Memorandum (Tax Window, No. 15, p. 9, ¶1685)
Articles
Jeffrey T. Love, Kenneth R. Hauser, "How Various Aggregation Rules Apply to Trusts", 2018 Conference Report (Canadian Tax Foundation), 28: 1-79
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Subparagraph 251(2)(c)(ii)
Subparagraph 251(2)(c)(vi)
Administrative Policy
S1-F5-C1 - Related Persons and Dealing at Arm's Length
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Subsection 251(3) - Corporations related through a third corporation
Administrative Policy
10 October 2014 October APFF Roundtable Q. 17, 2014-0538071C6 F - 2014 APFF Roundtable, Q. 17 - Related Group
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S1-F5-C1 - Related Persons and Dealing at Arm's Length
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Articles
Subsection 251(3.1) - Relation where amalgamation or merger
See Also
Dow Chemical Canada Inc. v. The Queen, 2007 DTC 1701, 2007 TCC 668
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 78 - Subsection 78(1) | 124 |
Administrative Policy
S4-F7-C1 - Amalgamations of Canadian Corporations
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11 November 1993 Memorandum (Tax Window, No. 30, p. 3, ¶2482)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 55 - Subsection 55(3) - Paragraph 55(3)(b) | 78 |
Subsection 251(4) - Definitions concerning groups
Related Group
Cases
Atomic Truck Cartage Ltd. v. The Queen, [1985] 2 CTC 21 (FCTD)
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Words and Phrases
group| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(1) - Paragraph 256(1)(e) | 79 |
Subsection 251(5) - Control by related groups, options, etc.
Paragraph 251(5)(a)
Paragraph 251(5)(b)
Cases
Durocher v. Canada, 2016 CAF 299
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 | Tax Court can review validity of contract in reviewing assessment | 123 |
| Tax Topics - General Concepts - Illegality | proper for the Tax Court to pass on the alleged nullity of a contract in the context of passing on the correctness of an assessment | 235 |
The Queen v. Lusita Holdings, 84 D.T.C 6346, [1984] CTC 335 (FCA)
Rostal Sales Agency Ltd. v. The Queen, 83 DTC 5036, [1983] CTC 5 (FCTD)
Toric Optical Ltd. v. The Queen, 78 DTC 6310, [1978] CTC 436 (FCTD)
See Also
ARTV Inc. v. Agence du revenu du Québec, 2016 QCCQ 8757 (Cour du Québec)
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Words and Phrases
right| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 | tax law superimposed on the general law | 152 |
Lyrtech RD Inc. v. The Queen, 2013 DTC 1147 [at 820], 2013 TCC 12, aff'd 2014 FCA 267
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) | de facto control by public company even though de jure control by trust | 310 |
Ekamant Canada Inc. v. The Queen, 2010 DTC 1039 [at 2741], 2009 TCC 408
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Sedona Networks Corporation v. The Queen, 2006 DTC 2486, 2006 TCC 80
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H.T. Hoy Holdings Ltd. v. The Queen, 97 DTC 1180 (TCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | common goal but distinct interests | 119 |
| Tax Topics - Income Tax Act - Section 55 - Subsection 55(4) | 48 |
Administrative Policy
11 October 2019 APFF Roundtable Q. 11, 2019-0812701C6 F - Paragraph 251(5)(b) and convertible debenture
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11 May 2017 Internal T.I. 2016-0665931I7 - Related to participating employer
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 8000 - Subsection 8300(1) - Individual Pension PLan | two unrelated 50% shareholders potentially could both be related to the corporation based on Duha USA rights and s. 251(5)(b) rights | 248 |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(b) - Subparagraph 251(2)(b)(i) | under Duha, a 50% shareholder potentially can have de jure control | 189 |
7 July 2015 External T.I. 2014-0552711E5 - Application of paragraph 251(5)(b)
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4 February 2015 External T.I. 2015-0565741E5 - Canadian-controlled private corporation
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(11) - Investment Contract | indemnity agreement was not "indebtedness" | 23 |
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(6) | s. 256(6) does not protect a company's CCPC status where its shares are pledged to a pubco to secure an indemnity, not debt | 209 |
S1-F5-C1 - Related Persons and Dealing at Arm's Length
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27 March 2014 External T.I. 2014-0524851E5 F - Deemed year-end and CPCC status
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 249 - Subsection 249(3.1) | Ekamant: s. 251(5)(b) does not vitiate actual control by share owner | 202 |
28 April 2005 External T.I. 2005-0121951E5 - Put Options and Call Options
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2003 CALU Roundtable Q. 10, 2003-000425 -
7 January 2003 External T.I. 2002-013367 -
1998 Strategy Institute Round Table, Q. 11, No. 8M17920
17 October 1996 External T.I. 5-962367 -
19 July 1996 External T.I. 5-960746 -
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Income of the Corporation for the Year From an Active Business | 48 |
8 February 1995 T.I. 942128
12 January 1993 T.I. (Tax Window, No. 28, p. 21, ¶2388)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | 65 |
Harris, "Insight into the 1991 Revenue Canada Round Table Discussion", 29 July 1992, Q. 24
92 C.M.TC - Q.8
19 March 1992 T.I. (Tax Window, No. 15, p. 15, ¶1705)
18 October 1991 T.I. (Tax Window, No. 11, p. 19, ¶1529)
8 January 1991 External T.I. 7-913477 -
30 May 1990 T.I. (October 1990 Access Letter, ¶1493)
30 April 1990 TI C-9132 (September 1990 Access Letter, ¶1438)
21 February 1990 T.I. (July 1990 Access Letter, ¶1349)
18 December 1989 Decision Summary (May 1990 Access Letter, ¶1220)
88 C.R. - Q.42
79 C.R. - Q.38
Subparagraph 251(5)(b)(i)
See Also
CO2 Solution Technologies Inc. v. The Queen, 2019 CCI 286
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation - Paragraph (a) | a declaration of trust’s requiring the trustees to be the Pubco directors gave Pubco de jure and de facto control of a trust investment | 609 |
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) | a declaration of trust requiring the trustees to be the Pubco directors gave Pubco de facto control of a trust sub | 221 |
Deans Knight Income Corporation v. The Queen, 2019 TCC 76
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | the absence of an acquisition of effective control of a Lossco also demonstrated an absence of s. 245(4) abuse | 484 |
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(8) | loss streaming rules are conditioned on an acquisition of effective control | 122 |
Administrative Policy
18 March 2019 GST/HST Interpretation 186839 - Personnes morales étroitement liées
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 128 - Subsection 128(4) | USA of shareholders of parent corporation stripped it of its qualifying voting control of its subsidiaries | 230 |
6 October 2017 APFF Roundtable Q. 17, 2017-0709171C6 F - Arm's length determination
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24 March 2017 External T.I. 2016-0662381E5 F - Control - unanimous shareholders agreement
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(b) - Subparagraph 251(5)(b)(ii) | no application if non-resident under USA cannot control board decision to redeem residents’ shares – applies if automatic redemption requirement | 393 |
| Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation | non-resident would control notwithstanding USA board appointment right of residents due to its secondary call right on their shares or right to require corp to honour automatic redemption clause | 280 |
7 October 2016 APFF Roundtable Q. 7, 2016-0652971C6 F - Paragraph 251(5)(b) and subsection 256(1.4)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(1.4) - Paragraph 256(1.4)(a) | does not include right to find a 3rd party purchaser for another’s shares | 123 |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(b) - Subparagraph 251(5)(b)(ii) | may include right arising after triggering of event over which no control | 266 |
Articles
Jeffrey T. Love, Kenneth R. Hauser, "How Various Aggregation Rules Apply to Trusts", 2018 Conference Report (Canadian Tax Foundation), 28: 1-79
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Subparagraph 251(5)(b)(ii)
Administrative Policy
24 March 2017 External T.I. 2016-0662381E5 F - Control - unanimous shareholders agreement
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(b) - Subparagraph 251(5)(b)(i) | highly contingent secondary call right of a non-resident on shares of minority residents undercuts for CCPC purposes their USA right to appoint half the board | 485 |
| Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation | non-resident would control notwithstanding USA board appointment right of residents due to its secondary call right on their shares or right to require corp to honour automatic redemption clause | 280 |
7 October 2016 APFF Roundtable Q. 7, 2016-0652971C6 F - Paragraph 251(5)(b) and subsection 256(1.4)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(1.4) - Paragraph 256(1.4)(a) | does not include right to find a 3rd party purchaser for another’s shares | 123 |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(b) - Subparagraph 251(5)(b)(i) | right to find 3rd party purchaser | 70 |
16 March 2011 External T.I. 2010-0380571E5 F - Application de 251(5)b)(ii) et 256(1.4)b)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(1.4) - Paragraph 256(1.4)(b) | potential application even where no control over triggering of precondition | 93 |
Paragraph 251(5)(c)
Subsection 251(6) - Blood relationship, etc.
Paragraph 251(6)(a)
See Also
Dreger v. The Queen, 2020 TCC 25
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | a distribution from a deceased father’s fund to his surviving children was a related-person transfer | 122 |
Diktakis v. The Queen, 2016 TCC 262 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(g) | occupation of the new home could have been through a 2-year half sister and her mother | 250 |
Administrative Policy
12 July 2018 External T.I. 2018-0755471E5 - Half-brothers and related persons
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(a) | half-siblings are related | 49 |
S1-F5-C1 - Related Persons and Dealing at Arm's Length
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Paragraph 251(6)(b)
See Also
May Estate v. MNR, 88 DTC 1189, [1988] 1 CTC 2303 (TCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | 140 | |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(a) | 12 |
Administrative Policy
S1-F5-C1 - Related Persons and Dealing at Arm's Length
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Paragraph 251(6)(c)
Administrative Policy
S1-F5-C1 - Related Persons and Dealing at Arm's Length
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