Marginal note:Arm’s length
6 (1) For the purposes of this Act,
(a) related persons are deemed not to deal with each other at arm’s length; and
(b) it is a question of fact whether persons not related to each other were, at any particular time, dealing with each other at arm’s length.
Marginal note:Related persons
(2) For the purposes of this Act, persons are related to each other if they are related persons within the meaning of subsections 251(2) to (6) of the Income Tax Act, except that
(a) a reference in those subsections to “corporation” shall be read as a reference to “corporation or partnership”; and
(b) a reference in those subsections to “shares” or “shareholders” shall, in respect of a partnership, be read as a reference to “rights” or “partners”, respectively.