Words and Phrases - "financial dependence"

a
89
b
44
c
85
d
56
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
57
n
28
o
39
p
81
q
3
r
78
s
95
t
47
u
16
v
10
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

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Words and Phrases
financial dependence