Are there specific rules for cross-border non-arm's length transactions?

Oct 14, 2021 ... The distribution, by an IIROC Dealer Member (Dealer) to its clients, of investment products of an issuer that does not deal at arm's length with ... Oct 13, 2022 ... They can apply to transfers between non arm's length persons, which include related persons as defined in the Income Tax Act. Related persons ... Oct 31, 2020 ... In a non-arm's length transaction, there is no way to establish the market value for an asset, so the ITA needs to provide guidance. Feb 25, 2021 ... Non-ARMs. Length/Identity of. Interest. • A non-arm's length transaction is a purchase transaction where the is a relationship or business ... This type of conveyance represents a "market value" transaction. ... Other – any sale deemed non-arms-length for a reason not listed in numbers 1-8 above. Sep 6, 2017 ... When a transaction is not arm's length, the price could be more or less than market value. For example, in a real estate transaction among ... Feb 21, 2022 ... When the buyer and seller know each other, it's called a non-arm's length transaction. This type of relationship could be neighbors, co-workers, ... Aug 20, 2019 ... A non arm's length transaction refers to any deal that involves related parties. This includes everything from friends and family members to colleagues and ... Evidence that a sale is a non-arm's length transaction, includes, but is not limited to, the following: (a) Inadequate consideration was paid for the assets of ... Non-arm's length transactions take place between individuals connected by a blood relationship, marriage or common-law partners or adoption. Non-arm's length ...