3. For the purposes of this Act, the following are related persons:
(a) individuals connected by blood relationship, marriage, civil union, de facto union or adoption;
(b) a partnership and a person who is a member thereof or with whom one or more partners are so connected or by whom more than one-half of its available property has been advanced;
(c) a business corporation and a person who directly or indirectly controls it or who holds more than one-half of its capital stock, or who has provided it, by loan or otherwise, with more than one-half of the property which it has available for its business;
(d) business corporations directly or indirectly controlled by the same person or group of persons;
(e) a business corporation and a person who is one of several related persons by whom such business corporation is directly or indirectly controlled.