Words and Phrases - "financial dependence"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
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

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Words and Phrases
financial dependence