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I-3 - Taxation Act
Section 21.25
Disposition versions
21.25. For the purposes of this Part, where the expression “controlled, directly or indirectly in any manner whatever,” is used, a corporation is deemed to be so controlled by another corporation, a person or a group of persons at any time where, at that time, the other corporation, the person or the group of persons has any direct or indirect influence that, if exercised, would result in control in fact of the corporation.
Notwithstanding the foregoing, where the corporation and the other corporation, the person or the group of persons are dealing with each other at arm’s length and the influence referred to in the first paragraph is derived from a franchise, licence, lease, distribution, supply or management agreement or other similar agreement or arrangement, the main purpose of which is to govern the relationship between the corporation and the other corporation, the person or the group of persons regarding the manner in which the business carried on by the corporation is to be conducted, the corporation shall not be considered to be controlled, directly or indirectly in any manner whatever, by the other corporation, the person or the group of persons by reason only of such agreement or arrangement.
