11 October 1996 APFF Roundtable, 7M12910 - APFF ROUND TABLE -- summary under Paragraph 251(1)(c)

Because two shareholders who together owned all the shares of a corporation (50% each) used their respective RRSPs to acquire shares in the corporation (with each RRSP paying $24,000 to subscribe for such shares) was not by itself a sign that they are not dealing at arm's length with the corporation immediately after such acquisition.