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RELATED PERSONS
1. (1) For the purposes of this Notice
to Importers, persons are related to other persons if they are dealing
with such other persons otherwise than at arm's length in respect of the
import, purchase and/or sale of the product(s) in question.
(2) It is a question of fact whether persons not related to one another
within the meaning of section 2 of this appendix (below) were at a particular
time dealing with each other at arm's length.
(3) Persons related to each other within the meaning of section 2 shall
be deemed not to deal with each other at arm's length while so related.
2. (1) For the purposes of this Notice to Importers,
persons are related to each other and are "related persons"
if they are
(a) individuals connected by blood relationship, marriage or adoption;
(b) a corporation and
(i) a person who controls the corporation, if it is controlled by
one person,
(ii) a person who is a member of a related group that controls the
corporation, or
(iii) any person connected in the manner set out in paragraph (a)
to a person described in subparagraph (i) or (ii); or
(c) two corporations
(i) controlled by the same person or group of persons,
(ii) each of which is controlled by one person and the person who
controls one of the corporations is related to the person who controls
the other corporation,
(iii) one of which is controlled by one person and that person is
related to any member of a related group that controls the other corporation,
(iv) one of which is controlled by one person and that person is related
to each member of an unrelated group that controls the other corporation,
(v) one of which is controlled by a related group a member of which
is related to each member of an unrelated group that controls the
other corporation, or
(vi) one of which is controlled by an unrelated group each member
of which is related to at least one member of an unrelated group that
controls the other corporation.
(2) For the purposes of this Notice to Importers,
(a) where two corporations are related to the same corporation within
the meaning of subsection (1), they shall be deemed to be related to
each other;
(b) where a related group is in a position to control a corporation,
it shall be deemed to be a related group that controls the corporation
whether or not it is part of a larger group by whom the corporation
is in fact controlled;
(c) a person who has a right under a contract, in equity or otherwise,
either immediately or in the future and either absolutely or contingently,
to, or to acquire, shares in a corporation, or to control the voting
rights of shares in a corporation, shall, except where the contract
provides that the right is not exercisable until the death of an individual
designated therein, be deemed to have the same position in relation
to the control of the corporation as if he owned the shares;
(d) where a person owns shares in two or more corporations, he shall,
as shareholder of one of the corporations, be deemed to be related to
himself as shareholder of each of the other corporations;
(e) persons are connected by blood relationship if one is the child
or other descendant of the other or one is the brother or sister of
the other;
(f) persons are connected by marriage if one is married to the other
or to a person who is connected by blood relationship to the other;
(g) persons are connected by adoption if one has been adopted, either
legally or in fact, as the child of the other or as the child of a person
who is connected by blood relationship, otherwise than as a brother
or sister, to the other; and
(h) persons may be related where influence is derived from a franchise,
licence, lease, distribution, supply or management agreement or other
similar agreement or arrangement.
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