The Government of Canada’s terminology and linguistic data bank.

SEUL CERVEAU [1 record]

Record 1 1997-01-22


Subject field(s)
  • General Scientific and Technical Vocabulary
  • Finance

Persons are deemed to be dealing factually at non arm's length if it can be established that the persons are acting in concert without separate interests or that a common mind exists which directs both parties in relation to the business.


  • Vocabulaire technique et scientifique général
  • Finances

Les personnes sont réputées avoir, en fait, un lien de dépendance s'il peut être établi qu'elles agissent de concert, sans intérêts distincts, ou qu'il y a un seul cerveau qui dirige les deux parties à l'entreprise.


Source(s) : Revenu Canada : Directive CA-93-51, par. (3)(D).


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