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I-3 - Taxation Act
Section 21.4.0.2
Disposition versions
21.4.0.2. A corporation that would be controlled by a group of persons, in this section referred to as the “first-tier group”, if no corporation that is a member of the first-tier group were controlled by any person or group of persons, is controlled by
(a) the first-tier group; and
(b) any group of one or more persons comprised of, in respect of every member of the first-tier group, either the member, or a person or group of persons by whom the member is controlled.
