Words and Phrases - "financial dependence"

a
88
b
44
c
79
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

7 October 2021 APFF Roundtable Q. 7, 2021-0900971C6 F - Economic dependence

Summary Under
Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c)
financial dependence as described in the jurisprudence is indicative but not dispositive of a non-arm’s length relationship

Is financial dependence of one party on another sufficient in itself to create a non-arm’s length relationship?

CRA stated:

As noted … in

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
financial dependence