Words and Phrases - "financial dependence"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
52
n
25
o
38
p
79
q
2
r
74
s
86
t
44
u
14
v
8
w
20
y
2
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1

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