TERMIUM Plus®

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SEUL CERVEAU [1 record]

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Alphabetical list of terms

Record 1 1997-01-22

English

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

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.

French

Domaine(s)
  • Vocabulaire technique et scientifique général
  • Finances
CONT

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.

OBS

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

Spanish

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