What constitutes a non-arm's length relationship?

Non-arm's length relationships are ones in which there are the existence of a common mind which directs the bargaining for both parties to the transaction or that the parties to the transaction are acting in concert without separate interests or that either party to a transaction did or had the power to influence or exert control over the other and that the dealings of the parties are not consistent with the object and spirit of the provisions of the law and they do not demonstrate a fair participation in the ordinary operation of the economic forces of the market place. (See Attorney General of Canada v. Rousselle et al., 124 N.R. 339.)