(2) Lorsque le titulaire 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 aurait été raisonnable dans les circonstances s’il n’y avait pas eu de lien de dépendance, celle-ci est réputée, pour l’application de la présente partie, l’avoir acquis de lui pour un montant exigé égal à un montant raisonnable pour le service et, si aucun montant n’a été exigé, le montant exigé est réputé payable à la fin du mois de la fourniture.
(2) Where a licensee has provided a taxable service to a person with whom the licensee was not dealing at arm’s leng
th 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, that person shall be deemed to have acquired the taxable service from the licensee for an amount charged equal to the reasonable charge for the service and, where there wa
...[+++]s no amount charged, the amount charged shall be deemed to be payable at the end of the month in which the service was provided.