![]() ![]() Persons related to these individuals or groups are also considered related to those corporations.įor more information on arm's length and related persons, see Income Tax Folio S1-F5-C1, Related persons and dealing at arm's length. Related persons also include individuals or groups and the corporations in which they have a controlling interest. Adopted children are treated in the same way as blood-related children. Generally, in determining arm's length relationships, common law partners are treated in the same way as legally married spouses. Examples of persons related by spousal relationship include the grandparents of a spouse, the parents of a spouse, the brothers and sisters of a spouse, the children of a spouse, the spouse of a brother or a sister, the spouse of a child, and the spouse of a grandchild. Examples of blood relatives include grandparents, parents, brothers, sisters, children, and grandchildren. Related persons are individuals who are related to each other by blood, marriage or common law partnership, or adoption. The term “not at arm's length” means persons acting in concert without separate interests or who are related. The term “at arm's length” describes a relationship where persons act independently of each other or who are not related. The following reference table summarizes the exclusion criteria related to RP-5217 form items.The Charities Directorate defines “Arm's length” as follows:
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