Skip to main content
Tax Interpretations
Canadian tax interpretations and transactional implications
Log in or Register
Username or e-mail
*
Password
*
Create new account
Request new password
Search
Search
Home
News of Note
CRA Publications
Words & Phrases
Conferences/Reports/Letters
Buy Full Access
Income Tax Severed Letters
Income Tax Folios
Scraped CRA Website
GST/HST Severed Letters
Old Site (cra-arc.gc.ca)
New site (canada.ca/en/revenue-agency)
New site (canada.ca/en/services/taxes)
You are here
Home
CRA Website (new)
canada.ca/en/revenue-agency
SERVICES
TAX
Income Tax
Series 1 - Individuals
S1-F5-C1
S1-F5-C1
Source URL
https://www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-folios-index/series-1-individuals/series-1-individuals/income-tax-folio-s1-f5-c1-related-persons-dealing-arms-length.html
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.