Groups of corporations, trusts and both

In force

(1)

Corporations constitute a group if they are related corporations.

(2)

If trusts are related trusts, the trustees of those trusts constitute a group.

(3)

A corporation and a trustee of a trust constitute a group if the same person has, or the same persons have together, a controlling interest in the corporation and a controlling interest in the trust.

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21 Groups of corporations, trusts and both