(2) a person is related to another person if that other person is(a) subject to section 93.3, the person’s spouse or child, the child of the person’s spouse, or the person’s mother, father or parent, aunt, uncle, brother or sister or their spouse;
(b) the person’s partner or the partnership in which the person is a partner;
(c) a legal person controlled by the person or by a person referred to in subparagraph a;
(d) a legal person in which the person, directly or indirectly, holds 10% or more of all voting rights attached to issued shares or 10% or more of all issued shares;
(e) a legal person of which the person is a director or officer; or
(f) a person, other than a financial institution, who directly or indirectly grants the person a security, a loan or any other economic benefit in relation to the establishment of a day care centre delivering subsidized childcare or the funding of its activities;