- Canadian Tax Resource Blog - http://blog.taxresource.ca -

Arms Length

Persons or entities are at arms length if they are independent and there is no undue influence of one over the other.
For a more detailed explanation of the terms for personal and business relationships please see the CRA interpretation bulletins:
IT419R2 Meaning of Arm’s Length and IT64R4 – Corporations: Association and Control [1]

[2]