General Rules for Making Findings
21. (1) If the landlord incurs a cost arising out of a transaction that is not an arm’s length transaction, the Tribunal shall consider only that part of the landlord’s cost that is less than or equal to the costs that would arise from a similar market transaction. O. Reg. 194/98, s. 21 (1). (2) In this section, “arm’s length” means the persons involved are not related persons; (“sans lien de dépendance”) “control” means direct or indirect ownership or control either alone or with a related person of, (a) more than 50 per cent of the issued share capital of a corporation having full voting rights under all circumstances, or (b) issued and outstanding share capital of a corporation in an amount that permits or may permit the person to direct the management and policies of the corporation; (“contrôle”) “family”, in relation to a person, means, (a) the person’s spouse, (b) the parents or other ancestors or the children or other descendants of the person or the person’s spouse, (c) the brothers and sisters of the person or the person’s spouse, and the children and other descendants of those brothers and sisters, (d) the aunts and uncles of the person and the person’s spouse and the children and other descendants of those aunts and uncles, (e) the spouses of the person’s sons and daughters; (“famille”) “related person”, where used to indicate a relationship with any person, includes, (a) a member of the family of such person, (a.1) Revoked: O. Reg. 343/05, s. 1. (a.2) Revoked: O. Reg. 343/05, s. 1. (a.3) Revoked: O. Reg. 343/05, s. 1. (a.4) Revoked: O. Reg. 343/05, s. 1. (a.5) Revoked: O. Reg. 343/05, s. 1. (b) an employer or employee of such person, (c) a partner of such person, (d) a trust or estate in which such person has a beneficial interest, (e) a trust or estate in which such person serves as a trustee or in a similar capacity, (f) a trust or estate in which persons related to such person, as otherwise determined under this definition, have a beneficial interest, (g) a corporation controlled by such person, (h) a corporation controlled by such person and persons related to such person, or (i) a corporation controlled by a person related to such person; (“personne liée”) “similar market transactions” means arm’s length transactions that occur or may reasonably be expected to occur under the same or comparable terms and conditions and in the same general geographic location. (“opération semblable sur le marché”) O. Reg. 194/98, s. 21 (2); O. Reg. 76/00, s. 1; O. Reg. 343/05, s. 1. (3) In this section, one corporation is related to another corporation if, (a) one of the corporations is controlled by the other corporation; (b) both of the corporations are controlled by the same person or group of related persons each member of which is related to every other member of the group; (c) each of the corporations is controlled by one person and the person who controls one of the corporations and the person who controls the other corporation are related persons; (d) one of the corporations is controlled by one person and that person is related to any member of a group of related persons that controls the other corporation; (e) one of the corporations is controlled by one person and that person is related to each member of an unrelated group that controls the other corporation; (f) any member of a group of related persons that controls one of the corporations is related to each member of an unrelated group that controls the other corporation; or (g) each member of an unrelated group that controls one of the corporations is a related person to at least one member of an unrelated group that controls the other corporation. O. Reg. 194/98, s. 21 (3). Rules re Capital Expenditures