Body corporate

(1) A body corporate is connected with a corporation if, and only if, the corporation:

(a)

can control, or influence materially, the body's activities or internal affairs; or

(b)

is a member of the body; or

(c)

is in a position to cast, or to control the casting of, a vote at a general meeting of the body; or

(d)

has power to dispose of, or to exercise control over the disposal of, a share in the body; or

(e)

is financially interested in the body's success or failure or apparent success or failure; or

(f)

is owed a debt by the body; or

(g)

is engaged by the body under a contract for services; or

(h)

acts as agent for the body in any transaction or dealing.

Natural person

(2) A natural person is connected with a corporation if, and only if, the corporation:

(a)

is a trustee of a trust under which the person is capable of benefiting; or

(b)

is engaged by the person under a contract for services; or

(c)

acts as agent for the person in any transaction or dealing; or

(d)

is an attorney of the person under a power of attorney; or

(e)

has appointed the person as the corporation's attorney under a power of attorney; or

(f)

is given financial, business or legal advice by the person in the performance of the functions attaching to the person's professional capacity.

Partnership

(3) A partnership is connected with a corporation if, and only if, the corporation:

(a)

is a partner in the partnership; or

(b)

can control, or influence materially, the partnership's activities or internal affairs; or

(c)

is financially interested in the partnership's success or failure or apparent success or failure; or

(d)

is a creditor of the partnership; or

(e)

is engaged by the partnership under a contract for services; or

(f)

acts as agent for the partnership in any transaction or dealing.

Trust

(4) A trust is connected with a corporation if, and only if, the corporation:

(a)

is the settlor, or one of the settlors, of the trust; or

(b)

has power under the terms of the trust to appoint or remove a trustee of the trust or to vary, or cause to be varied, any of the terms of the trust; or

(c)

is a trustee of the trust; or

(d)

can control, or influence materially, the activities of the trust; or

(e)

is capable of benefiting under the trust; or

(f)

is a creditor of the trustee of the trust; or

(g)

is engaged by the trustee of the trust under a contract for services; or

(h)

acts as agent for the trustee of the trust in any transaction or dealing.