Relation by employment
278 Relation by employment
For the purposes of this Part, an individual is related by employment to another individual if:
one individual is an employee of the other; or
they are executive officers of the same corporation; or
they are members of the same partnership; or
one individual is an employee of a corporation and the other is:
an employee of the corporation; or
an executive officer of the corporation; or
one individual is an employee of a partnership and the other is:
an employee of the partnership; or
a member of the partnership.
Regulations
For the purposes of this Part, an individual is also related by employment to another individual in any other prescribed circumstance.
Expanded meaning of employee
In this section:
employee includes a person engaged as a consultant or as an independent contractor.
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