1029.8.5.3. A corporation to which paragraph j of section 1029.8.1 refers is a corporation which, in the 24 months preceding the date on which a contract referred to in section 1029.8.6 or 1029.8.7 is entered into or at a later time determined by the Minister, is controlled, directly or indirectly in any manner whatever, by(a) an eligible university entity;
(b) an eligible public research centre;
(c) an eligible research consortium;
(d) a trust one of the capital or income beneficiaries of which is an eligible university entity, an eligible public research centre or an eligible research consortium;
(e) a corporation carrying on a personal services business; or
(f) a combination of entities or persons each of which is referred to in any of paragraphs a to e.