Which One of the Following Conditions in an Apparent Leasing

Multiple Choice

Which one of the following conditions in an apparent leasing contract may make Canada RevenueAgency (CRA) rule the contract to actually be a conditional sales arrangement:

A) The lessor may sell the asset to a third party at the end of the lease
B) The lessee has the option to buy the asset at fair market value at end of the lease
C) The lessor retains ownership of the asset at the end of the lease
D) The lessee automatically receives ownership of the asset at any time in the leasing period, including at the end of the lease.