What is the test for "not dealing with each other at arm's length"?

The learned Judge concluded from an examination of the relevant authorities that parties are not dealing with each other at arm's length when the predominate consideration or the overall interest or the method used amount to a process that is not typical of what might be expected of parties who are dealing with each other at arm's length. He further stated that parties are not dealing with each other at arm's length if there is the existence of a common mind that directs the bargaining for both parties to a transaction; or that the parties to a 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 the 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).