两个公司，build co 100%拥有op co, op co刚开始营业没有足够的收入付房租，build co同意第一年只付原定房租的一半。原定房租是市场价值评估的，请问这样是不是违反了什么会计准则？non arm's length的公司租金是不是一定要符合市场标准，即使没钱付也要先欠着？
For build co, understated revenue, pay less tax to CRA. The result is figures on financial statements are not accurate, CRA may ask to re-evaluate the revenue and pay more tax, plus interest and even fine.
-frankacc(frank);
2015-8-19(#84467@41)
请问能告诉一下是根据什么准则吗？我在网上没有找出来，只找到t776 personal tax不能少收rent导致loss，公司之间的没有找到
-wangjun123(wangjun123);
2015-8-19(#84468@41)
the financial information on financial statements should be relevant and reliable, the understated revenue shows the financial information is not reliable, which is against GAAP, unreliable (understated) income results in lower income tax payable.
-frankacc(frank);
2015-8-19(#84469@41)
不过具体做法可以调整一下。一个公司给新的Tenant 免 2-3个月的租金帮新的Tenant settle down and grow the business 再正常不过了，然后把6个月按市场价的总额平均到余下的 9-10个月，算是给新Tenant的第一年的promotion rate，第二年再按市场价收。出一个rental agreement， 写清楚。