21.14 (1) Where a licensee has provided a taxable service to a person with whom the licensee was not dealing at arm’s length
at the time of the provision for no amount charged or for an amount charged that was less than the amount charged (in this subsection referred to as the “reasonable charge”) that would have been reasonable in the circumstances if the service had been provided to a person with whom the licensee was dealing at arm’s length, for the purposes of this Part, the licensee shall be deemed to have provided the taxable se
...[+++]rvice to that person for an amount charged equal to the reasonable charge for the service and, where there was no amount charged, the amount charged shall be deemed to be payable at the end of the month in which the service was provided.21
.14 (1) Lorsqu’il a fourni un service taxable à une personne avec laquelle il a un lien de dépendance au moment de la fourniture, gratuitement ou pour un montant moindre que le montant exigé qui aur
ait été raisonnable dans les circonstances s’il n’y avait pas eu de lien de dépendance, le titulaire est réputé, pour l’application de la présente partie, le lui avoir fourni pour un montant exigé égal à un montant raisonnable pour ce service et, si aucun montant n’a été exigé, le montant est réputé payable à la fin du mois de la fournitu
...[+++]re.
