,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act
  ,m1n+ ( ,>m's ,l5g?
,numb]3 ,,it-#dai;,r#b
,date3 ,june #h1 #bjjd
,ref];e3 ,sec;n #bea 7& sec;n #beb7

  ,at ! ,canada ,rev5ue ,ag5cy 7,,cra71
we issue 9come tax 9t]pret,n bullet9s
7,,it's7 9 ord] 6provide te*nical
9t]pret,ns & posi;ns reg>d+ c]ta9
provi.ns 3ta9$ 9 9come tax law4 ,due 6_!
te*nical nature1 ,,it's >e us$ prim>ily
0\r /aff1 tax speciali/s1 & o!r
9dividuals :o h an 9t]e/ 9 tax matt]s4
,= ^? r1d]s :o pref] a less te*nical
explan,n (! law1 we (f] o!r public,ns1
s* z tax guides & pamphlets4
  ,:ile ! -;ts 9 a "picul> p>agraph 9 an
,,it may relate 6provi.ns (! law 9 =ce
at ! "t !y 7 made1 s* -;ts >e n a     #a
             ,,it-#dai;,r#b          a#a
sub/itute =! law4 ,! r1d] %d1 "!=e1
3sid] s* -;ts 9 li<t (! relevant
provi.ns (! law 9 =ce =! "picul> tax,n
ye> 2+ 3sid]$1 tak+ 96a3.t ! e6ect ( any
relevant am5d;ts 6^? provi.ns or
relevant c\rt deci.ns o3urr+ af ! date
on : ! -;ts 7 made4
  ,subject 6! abv1 an 9t]pret,n or
posi;n 3ta9$ 9 an ,,it g5],y applies z
(! date on : x 0 publi%$1 un.s o!rwise
specifi$4 ,if "! is a subsequ5t *ange 9
t 9t]pret,n or posi;n &! *ange is
b5eficial 6taxpay]s1 x is usu,y e6ective
= future assess;ts & reassess;ts4 ,if1
on ! o!r h&1 ! *ange is n fav\ra#
6taxpay]s1 x w norm,y 2 e6ective =!
curr5t & subsequ5t tax,n ye>s or =
transac;ns 5t]$ 96af ! date on : ! *ange
is publi%$4
  ,mo/ ( \r public,ns >e availa# on \r
,web site at3 _+www.cra.gc.ca_:
  ,if y h any -;ts reg>d+ matt]s 4cuss$
9 an ,,it1 pl1se s5d !m to3
                                      #b
             ,,it-#dai;,r#b          b#a
  ,9come ,tax ,rul+s ,directorate
  ,policy & ,plann+ ,bran*
  ,canada ,rev5ue ,ag5cy
  ,ottawa ,,on ,k#a;,a #j;,l#e

or 0email at ! foll[+ a4ress3
_+bulletin@cra.gc.ca_:

                 ,3t5ts
    
,applic,n
,summ>y
,4cus.n & ,9t]pret,n
  ,relat$ ,p]sons 7p>agraph #a7
    ,relat$ ,9dividuals 7p>agraph #b7
      ,blood rel,n%ip 7p>agraphs #c-e7
      ,m>riage 7p>agraph #f7
      ,-mon-law "pn]%ip 7p>agraphs #g-h7
      ,o!r relatives 7p>agraph #i7
      ,adop;n 7p>agraph #aj7
    ,corpor,ns & ,o!r ,p]sons 7p>agraphs
      #aa-ac7
    ,special ,rules 7p>agraph #ad7
                                      #c
             ,,it-#dai;,r#b          c#a
    ,op;ns & ,"rs
      ,e6ect ( op;n 7p>agraph #ae7
      ,3v]ti# securities 7p>agraph #af7
      ,buy-sell agree;ts 7p>agraph #ag7
      ,simultane\s 3trol & deem$ 3trol
        7p>agraph #ah7
  ,unrelat$ ,p]sons
    ,p]sonal ,tru/s 7p>agraphs #ai-ba7
    ,o!r ,unrelat$ ,p]sons 7p>agraph
      #bb-bf7
    ,"pn]%ips 7p>agraphs #bg-bh7
    ,tru/s 7p>agraphs #bi-ca7
    ,%>ehold]s & ,corpor,ns 7p>agraphs
      #cb-cc7
,explan,n ( ,*anges








                                      #d
               ,applic,n             d#a
    
  ,? bullet9 c.els & replaces
,,it-#dai;,r dat$ ,augu/ #bd1 #aiie4 ,!
e6ective date (a "picul> legislative
provi.n 4cuss$ 9 ! bullet9 may 2 9dicat$
9 ! ,explan,n ( ,*anges sec;n 7or1 9 "s
cases1 9 ! ,4cus.n & ,9t]pret,n sec;n7
(! bullet94 ,h["e1 ": ! bullet9 is sil5t
) respect 6! e6ective date (a "picul>
provi.n1 s* date c 2 obta9$ f ! legisl,n
xf4 ,un.s o!rwise /at$1 all /atutory
ref];es "?\t ! bullet9 >e 6! ,9come ,tax
,act 7! ,act74

                ,summ>y
    
  ,? bullet9 4cusses ! crit]ia us$
6det]m9e :e!r or n p]sons d1l ) ea* o!r
at >m's l5g? "u ! ,act4 ,al? ! t]m 8at
>m's l5g?0 is us$ "?\t
--------------------------------------#b
! ,act1 ! ,act does n 3ta9 any precise
def9i;n (! t]m4 ,sec;n #bea1 : is !
/atutory provi.n = det]m9+ >m's       #e
             ,,it-#dai;,r#b          a#b
l5g? rel,n%ips1 ref]s 6?ree categories (
p]sons4 ,? bullet9 d1ls ) ea* category
sep>ately4 ,! f/ category ( p]sons is
8relat$ p]sons01 ! second category
9volves p]sonal tru/s & _! b5efici>ies1
:ile ! ?ird category 9cludes 8p]sons n
relat$ 6ea* o!r04 ,p]sons describ$ 9 !
second & ?ird categories >e ref]r$ 6z
8unrelat$ p]sons0 9 ? bullet94

          ,4cus.n & ,9t]pret,n
    
     ,relat$ ,p]sons 7p>agraph #a7
    
#a4 ,p>agraph #bea7#a77a7 deems t relat$
  p]sons d n d1l ) ea* o!r at >m's l5g?4
  ,? is ! case reg>d.s ( h[ !y actu,y
  3duct _! mutual busi;s transac;ns4
  ,subsec;n #bea7#b7 def9es relat$
  p]sons =! purposes (! ,act4 ,subsec;ns
  #bea7#c7 6#bea7#f7 cl>ify & exp& on !
  def9i;ns 9 subsec;n #bea7#b74

                                      #f
          ,relat$ ,9dividuals        b#b
             7p>agraph #b7
    
#b4 ,ac 6p>agraph #bea7#b77a71
  9dividuals 3nect$ 0blood rel,n%ip1
  m>riage1 -mon-law "pn]%ip 7see
  p>agraph #g7 or adop;n >e relat$
  p]sons4

      ,blood rel,n%ip 7p>agraphes
                 #c-e7
    
#c4 ,p>agraph #bea7#f77a7 ref]s 6a blood
  rel,n%ip z 2+ t (a p>5t &a * 7or o!r
  desc5dant1 s* z a gr&*ild or a grt-
  gr&*ild7 or t (a bro!r &a si/]4 ,sec;n
  #beb ext5ds ! m1n+ ( ^? t]ms 65compass
  o!r 9dividuals :o mi<t o!rwise n 2
  3sid]$ 6fit ! normal use (! t]m4
#d4 ,9 a4i;n 6a natural * & an adopt$ *1
  subsec;n #beb7#a7 provides t a * ( an
  9dividual 9cludes3
  7a7 a p]son :o is :olly dep5dant on t
    9dividual = support if ! p]son is or
    was1 2f r1*+ #ai ye>s ( age1 9    #g
             ,,it-#dai;,r#b          c#b
    law or 9 fact1 "u ! 9dividual's
    cu/ody & 3trol2
  7b7 a * (! 9dividual's sp\se1 7e4g41 a
    /ep*ild7 or -mon-law "pn] 7see p>
    #g72 &
  7c7 a sp\se or -mon-law "pn] (!
    9dividual's *1 e4g41 a son-in-law or
    a dau<t]-in-law1 z well z ! sp\se or
    -mon-law "pn] (a /ep*ild1 ( an
    adopt$ * or ( an 9dividual 3sid]$
    6be ! taxpay]'s * z describ$ 9 7a7
    abv4
  ,on ! divorce ( an 9dividual's * 7:e!r
  a natural *1 an adopt$ *1 a /ep*ild1
  or an 9dividual 3sid]$ 6be a * 0r1son
  ( p>agraph 7a7 abv71 ! *'s =m] sp\se
  c1ses 6be ! *'s sp\se & is no l;g] a *
  (! 9dividual4
#e4 ,p>agraph #beb7#b77b7 provides t an
  9dividual's 8bro!r0 9cludes ! bro!r (!
  9dividual's sp\se or -mon-law "pn] &!
  sp\se or -mon-law "pn] (! 9dividual's
  si/]4 ,x does n 9clude ! sp\se or
  -mon-law "pn] (! si/] or (! bro!r   #h
             ,,it-#dai;,r#b          d#b
  (! 9dividual's sp\se or -mon-law "pn]4
  ,simil>ly1 p>agraph #beb7#b77c7
  provides t an 9dividual's 8si/]0
  9cludes ! si/] (! 9dividual's sp\se or
  -mon-law "pn] &! sp\se or -mon-law
  "pn] (! 9dividual's bro!r4 ,x does n
  9clude ! sp\se or -mon-law "pn] (!
  bro!r or si/] (! 9dividual's sp\se or
  -mon-law "pn]4 ,"!=e1 if ,mr4 ;,a &
  ,mr4 ;,b >e o!rwise unrelat$1 & !y h
  ea* m>ri$ "o ( two si/]s1 !y >e n
  relat$ 0blood ac 6p>agraph
  #bea7#f77a74 ,simil>ly1 if ,mr4 ;,x &
  ,mrs4 ;,y >e bro!r & si/]1 ,mrs4 ;,x &
  ,mr4 ;,y >e n relat$ 0blood4 ,h["e1
  ,mr4 ;,a & ,mr4 ;,b1 & ,mrs4 ;,x &
  ,mr4 ;,y1 9 ! respective examples1 >e
  3nect$ 0m>riage ac 6p>agraph
  #bea7#f77b74

         ,m>riage 7p>agraph #f7
    
#f4 ,ac 6p>agraph #bea7#f77b71 two
  p]sons >e 83nect$ 0m>riage0 if "o   #i
             ,,it-#dai;,r#b          e#b
  p]son is m>ri$ 6! o!r p]son or 6an
  9dividual :o is 3nect$ 0blood rel,n%ip
  6t o!r p]son4 ,= example1 an 9dividual
  w 2 3nect$ 0m>riage 6! p>5ts & any
  sibl+s (! 9dividual's sp\se4 ,h["e1 ":
  an 9dividual's m>riage is 4solv$ 0ei
  divorce or ! d1? (! 9dividual's sp\se1
  ! 9dividual w c1se 6be 83nect$
  0m>riage0 or 6be 83nect$ 0blood
  rel,n%ip0 6! p>5ts & any sibl+s (!
  9dividual's =m] sp\se4

      ,-mon-law "pn]%ip 7p>agraphs
                 #g-h7
    
#g4 ,p>agraph #bea7#f77b4#a7 provides t
  two 9dividuals >e 83nect$ 0-mon-law
  "pn]%ip0 if "o 9dividual is 9 a -mon-
  law "pn]%ip )! o!r or )a p]son :o is
  3nect$ 0blood rel,n%ip 6t o!r p]son4
  ,subsec;n #bdh7#a7 def9es a -mon-law
  "pn]%ip z ! rel,n%ip 2t two p]sons :o
  >e -mon-law "pn]s ( ea* o!r4 ,!
  expres.n 8-mon-law "pn]0 is al     #aj
             ,,it-#dai;,r#b          f#b
  def9$ 9 subsec;n #bdh7#a7 & m1ns a
  p]son (! opposite or same sex :o1 at t
  "t1 lives )& has a 3jugal rel,n%ip )!
  9dividual4 ,9 a4i;n1 "o (! foll[+
  3di;ns m/ 2 satisfi$3
  7a7 ! p]son has be5 liv+ 9 a 3jugal
    rel,n%ip )! 9dividual =a 3t9u\s
    p]iod ( at l1/ "o ye>2 or
  7b7 ! p]son is ! natural or adoptive
    p>5t 7:e!r leg,y or 9 fact7 (!
    9dividual's * 7see p>agraph #d74
  ,": an 9dividual & ano!r p]son h be5
  liv+ tgr 9 a 3jugal rel,n%ip1 !y w 2
  3sid]$1 at any "t "!af1 6be liv+ tgr 9
  a 3jugal rel,n%ip un.s ! c\ple h be5
  liv+ a"p =a p]iod ( at l1/ #ij "ds t
  9cludes ! "picul> "t
--------------------------------------#c
  2c (a br1kd[n ( _! 3jugal rel,n%ip4
  ,once a -mon-law "pn]%ip has be5
  e/abli%$1 x w 3t9ue 6exi/ un.s ! "pies
  >e liv+ a"p & h be5 do+ s =a 3t9u\s
  p]iod ( #ij "ds due 6a br1kd[n 9 !
  rel,n%ip4 ,= example1 ,ms ;,x &    #aa
             ,,it-#dai;,r#b          a#c
  ,mr4 ;,y h be5 liv+ tgr 9 a 3jugal
  rel,n%ip 2g9n+ 9 #aiig4 ,on ,janu>y
  #ae1 #bjja1 !y 2g9 6live sep>ate & a"p
  z a result (a br1kd[n 9 _! rel,n%ip4
  ,on ,june #cj1 #bjjb1 !y reconcile &
  resume liv+ tgr 9 a 3jugal rel,n%ip4
  ,ms ;,x & ,mr4 ;,y w 2 -mon-law "pn]s
  2g9n+ ,june #cj1 #bjjb 2c !y h
  previ\sly liv$ tgr 9 a 3jugal rel,n%ip
  =a 3t9u\s p]iod ( "o ye>4

,note #a3
  ,on ,decemb] #bj1 #bjjb1 ! ,m9i/] (
  ,f9.e rel1s$ ,legislative ,proposals &
  ,explanatory ,notes ,relat+ 6,9come
  ,tax1 a package ( draft te*nical
  am5d;ts 6! ,9come ,tax ,act4 ,"o (!
  proposals is 6am5d ! def9i;n ( 8-mon-
  law "pn]0 9 subsec;n #bdh7#a7 6provide
  t an 9dividual w 2 3sid]$ a -mon-law
  "pn] ( ano!r p]son at a "picul> "t
  only ": !y h liv$ tgr 9 a 3jugal
  rel,n%ip "?\t ! #ab-mon? p]iod t 5ds
  at ! "picul> "t4 ,9 ! example      #ab
             ,,it-#dai;,r#b          b#c
  ref]r$ 6abv1 ? wd h ! e6ect t ,ms ;,x
  & ,mr4 ;,y w n 2 3sid]$ -mon-law "pn]s
  until ,june #cj1 #bjjc4 ,if 5act$ z
  propos$1 ? am5d;t w apply =! #bjja &
  subsequ5t tax,n ye>s4

#h4 ,9 det]m9+ :e!r an 9dividual is a
  p>5t ( _! "pn]'s *1 p>agraph 7b7 (!
  def9i;n ( 8-mon-law "pn]0 does n
  re/rict s* a det]m9,n 6! natural * (!
  "pn]4 ,3sequ5tly1 subsec;n #beb7#a7
  "*izes ea* 9dividual z a p>5t (a * :5
  "! is a legal or factual adop;n ( t *4
  ,:5 ! facts sub/antiate t an 9dividual
  is ! adoptive 7see p>agraph #aj7 p>5t
  (! * ( an 9dividual ) :om ! 9dividual
  is liv+ tgr 9 a 3jugal rel,n%ip1 bo?
  9dividuals wd 2 3sid]$ 6be ! p>5ts (!
  * &a -mon-law "pn]%ip w 2 3sid]$ 6h
  2gun at t "t1 : cd 2 at ! "t t ! c\ple
  2gan 6live tgr 3jug,y1 or x cd 2 af t
  "t4

                                     #ac
             ,,it-#dai;,r#b          c#c
  ,=! purposes ( p>agraph 7b7 (! def9i;n
  ( 8-mon-law "pn]01 a * does n g5],y
  9clude a son-in-law or a dau<t]-in-
  law4 ,"!=e1 = example1 a woman :o 2g9s
  6live tgr 9 a 3jugal rel,n%ip ) h]
  son-in-law's "f wd n 2 ! -mon law "pn]
  ( h] son-in-law's "f until !y h liv$
  tgr =a 3t9u\s #ab-mon? p]iod4

      ,o!r relatives 7p>agraph #i7
    
#i4 ,= purposes (! ,act1 an 9dividual's
  niece1 nephew1 aunt1 or uncle is n
  relat$ 0blood1 m>riage1 -mon-law
  "pn]%ip or adop;n 6! 9dividual un.s s*
  p]son is al ! 9dividual's * or p>5t 2c
  (! ext5d$ m1n+ ( * z describ$ 9
  p>agraph #d4 ,c\s9s >e n relat$ 0blood
  un.s "o is ! * (! o!r 2c (! ext5d$
  m1n+ ( * 7z describ$ 9 p>agraph #d71
  or is ! sp\se or -mon-law "pn] (! o!r
  "o's bro!r or si/]4 ,h["e1 "u c]ta9

                                     #ad
             ,,it-#dai;,r#b          d#c
  circum/.es1 c\s9s may 2 relat$
  0m>riage1 -mon-law "pn]%ip1 or adop;n4

         ,adop;n 7p>agraph #aj7
    
#aj4 ,ac 6p>agraph #bea7#f77c71 two
  9dividuals >e 83nect$ 0adop;n0 if "o
  9dividual is ! adopt$ * (! o!r4
  8,adop;n0 9cludes a legal adop;n & an
  adop;n 9 fact4 ,9 a4i;n1 an 9dividual
  :o is relat$ 0blood 7except a bro!r or
  si/]7 6ano!r 9dividual w 2 relat$
  0adop;n 6t p]son's adopt$ *4 ,"!=e1
  9dividuals >e 3nect$ 0adop;n 6_!
  adoptive *n1 p>5ts & gr&p>5ts4 ,:e!r a
  factual adop;n has o3urr$ at a "picul>
  "t is a "q ( fact & has 6be det]m9$
  bas$ on a 3sid],n (! "picul>
  circum/.es4 ,! fact t an 9dividual is
  appo9t$ gu>dian (a * does n1 9 &( xf1
  3/itute adop;n 9 fact4 ,=a de facto
  adop;n 6exi/1 g5],y ! 8adoptive0 p>5t
  m/ ex]cise p>5tal c>e & guid.e on a
  3t9u+ basis4 ,! factors 6look =    #ae
             ,,it-#dai;,r#b          e#c
  9 det]m9+ :e!r a c]ta9 rel,n%ip 2t an
  9dividual p]son &a * 3/itutes an
  adop;n 9 fact >e actual 3trol &
  cu/ody1 an ex]cise ( p>5tal c>e &
  responsibil;y on a 3t9u+ basis1
  dep5d5cy1 & proxim;y 6ea* o!r4

       ,corpor,ns & ,o!r ,p]sons
           7p>agraphs #aa-ac7
    
#aa4 ,p>agraphs #bea7#b77b7 & 7c7 set \
  ! /atutory rules = det]m9+ :5 a
  corpor,n & ano!r p]son w 2 3sid]$ 6be
  8relat$ p]sons0 7or p]sons relat$ 6ea*
  o!r7 = purposes (! ,act4 ,"u p>agraph
  #bea7#b77b71 a corpor,n w 2 relat$
  6ano!r p]son 79clud+ ano!r corpor,n7
  ":3
  7a7 t p]son 3trols ! corpor,n2
  7b7 t p]son is a memb] (a relat$ gr\p
    t 3trols ! corpor,n2 or
  7c7 t p]son is a p]son :o is relat$ 6a
    p]son describ$ 9 7a7 or 7b7 abv4
                                     #af
             ,,it-#dai;,r#b          f#c
  ,9 a4i;n1 p>agraph #bea7#b77c7
  provides t two corpor,ns w 2 relat$
  if3
    7;i7 ! two corpor,ns >e 3troll$ 0!
      same p]son or gr\p ( p]sons2
    7;ii7 ea* (! corpor,ns is 3troll$
      0"o p]son &! p]son :o 3trols "o
      corpor,n is relat$ 6! p]son :o
      3trols ! o!r corpor,n2
    7;iii7 "o (! corpor,ns is 3troll$
      0"o p]son & t p]son is relat$ 6any
      memb] (a relat$ gr\p t 3trols !
      o!r corpor,n2
    7;iv7 "o (! corpor,ns is 3troll$ 0"o
      p]son & t p]son is relat$ 6ea*
      memb]
--------------------------------------#d
      ( an unrelat$ gr\p t 3trols ! o!r
      corpor,n 7see ,example #a 2l72
    7;v7 any memb] (a relat$ gr\p t
      3trols "o (! corpor,ns is relat$
      6ea* memb] ( an unrelat$ gr\p t
      3trols ! o!r corpor,n 7see
      ,example #b 2l72 or            #ag
             ,,it-#dai;,r#b          a#d
    7;vi7 ea* memb] ( an unrelat$ gr\p t
      3trols "o (! corpor,ns is relat$
      6at l1/ "o memb] ( an unrelat$
      gr\p t 3trols ! o!r corpor,n 7see
      ,example #c 2l74
  ,=! purposes ( subsec;n #bea7#b71
  3trol m1ns de jure 3trol1 : g5],y m1ns
  ! "r ( 3trol t re/s 9 [n]%ip ( s*
  numb] ( %>es z c>ries ) x ! "r 6a
  major;y (! votes 9 ! elec;n (! bo>d (
  directors (! corpor,n4 ,=a detail$
  4cus.n ( de jure 3trol (a corpor,n1
  see ! curr5t v].n ( ,,it-#fd1
  ,corpor,ns3 ,associ,n & ,3trol4

,example #a
  ;,a has two adult *n1 ;,c & ;,d4 ;,c
  has two *n1 ;,x & ;,y1 & ;,d has "o *1
  ;,z4 ;,a [ns all (! issu$ & \t/&+ %>es
  ( ,aco1 3sequ5tly1 ;,a 3trols ,aco4
  ,ea* ( ;,y & ;,z [ns #ej@3p (! -mon
  %>es ( ,opco4 ,s9ce ;,y & ;,z >e
  c\s9s1 !y w1 = purposes (! ,act1 2 an
  unrelat$ gr\p t 3trols ,opco4 ,z   #ah
             ,,it-#dai;,r#b          b#d
  ;,a is relat$ 6ea* ( ;,y & ;,z 7i4e4
  ;,a is _! gr&p>5t71 ,aco & ,opco w 2
  relat$ pursuant 6subp>agraph
  #bea7#b77c77;iv74

,example #b
  ,same facts z 9 ,example #a1 except t
  ea* ( ;,a1 ;,c & ;,d [ns #cc & "o-?ird
  p]c5t (! -mon %>es ( ,bco4 ;,a1 ;,c &
  ;,d >e a relat$ gr\p t 3trols ,bco4
  ,s9ce ;,a is relat$ 6ea* ( ;,y & ;,z
  7i4e4 ;,a is _! gr&p>5t71 ,bco & ,opco
  w 2 relat$ pursuant 6subp>agraph
  #bea7#b77c77;v74

,example #c
  ,mr4 ;,x1 ,mr4 ;,y & ,mr4 ;,z >e an
  unrelat$ gr\p t 3trols ,,xyz ,co4 ,_!
  sp\ses1 ,mrs4 ;,x1 ,mrs4 ;,y & ,mrs4
  ;,z >e an unrelat$ gr\p t 3trols ,,zyx
  ,co4 ,z ,mr4 ;,x is relat$ 6,mrs4 ;,x1
  ,mr4 ;,y is relat$ 6,mrs4 ;,y & ,mr4
  ;,z is relat$ 6,mrs4 ;,z1 ,,xyz ,co w
                                     #ai
             ,,it-#dai;,r#b          c#d
  2 relat$ 6,,zyx ,co pursuant
  6subp>agraph #bea7#b77c77;vi74

#ab4 ,! expres.n 8relat$ gr\p0 is def9$
  9 subsec;n #bea7#d7 & m1ns a gr\p (
  p]sons ea* memb] ( : is relat$ 6e o!r
  memb] (! gr\p4 ,= example1 a gr\p
  3si/+ ( two -mon-law "pn]s & _! *n wd
  2 a relat$ gr\p4 ,an unrelat$ gr\p
  ref]s 6a gr\p ( p]sons t is n a relat$
  gr\p4 ,=a gr\p ( unrelat$ p]sons
  63/itute a gr\p ( p]sons : 3trols a
  corpor,n1 "! m/ 2 a -mon l9k or 9t]e/
  2t ! p]sons 7: m/ 9volve m ?an _! m]e
  /atus z %>ehold]s7 or "! m/ 2 evid;e t
  ^? %>ehold]s act tgr 6ex]t 3trol ov] !
  corpor,n4 ,9 ! case (a closely-held
  corpor,n 7i4e4 ": "! >e two or ?ree
  unrelat$ %>ehold]s1 n"o ( : 9dividu,y
  3trols ! corpor,n7 ! ,,cra 3sid]s t "!
  is a presump;n t ! %>ehold]s ( s* a
  closely-held corpor,n w act tgr 63trol
  ! corpor,n4 ,9 ord] 6rebut ?
  presump;n1 x wd 2 nec 6%[ t no     #bj
             ,,it-#dai;,r#b          d#d
  "o is 3troll+ ! corpor,n & t ! deci.n-
  mak+ process 9 ! corpor,n is
  e6ectively d1dlock$4
#ac4 ,subsec;n #bea7#c7 provides t ":
  two corpor,ns >e ea* relat$ 6a ?ird
  corpor,n1 !y w 2 3sid]$ 6be relat$
  6ea* o!r =! purposes ( subsec;ns
  #bea7#a7 & 7#b74 ,= example1 ;,a & ;,b
  >e si/]s & ea* has an adult *1 2+ ;,c
  & ;,d1 respectively4 ,ea* ( ;,a1 ;,b1
  ;,c & ;,d [ns all (! issu$ %>es (a
  corpor,n1 ,aco1 ,bco1 ,cco & ,dco1
  respectively4 ,9 ? situ,n1 ,aco & ,bco
  >e relat$ 6ea* o!r 0virtue (
  subp>agraph #bea7#b77c77;ii74 ,al1
  ,aco & ,cco >e relat$ 6ea* o!r & ,bco
  & ,dco >e relat$ 6ea* o!r 0virtue (
  subp>agraph #bea7#b77c77;ii74 ,"!=e1
  ,aco & ,dco w 2 relat$ 6ea* o!r
  0virtue ( subsec;n #bea7#c7 2c ea* (
  !m is relat$ 6,bco4 ,simil>ly1 ,bco &
  ,cco w 2 relat$ "u subsec;n #bea7#c7
  2c ea* ( !m is relat$ 6,aco4 ,h["e1
  s9ce subsec;n #bea7#c7 does n      #ba
             ,,it-#dai;,r#b          e#d
  apply =! purposes (a subsequ5t
  applic,n ( subsec;n #bea7#c71 ,cco w n
  2 relat$ 6,dco4

     ,special ,rules 7p>agraph #ad7
    
#ad4 ,! provi.ns ( p>agraphs
  #bea7#e77a71 7b71 & 7c7 apply 9 !
  det]m9,n ( 3trol (a corpor,n =!
  purposes ( id5tify+ relat$ p]sons )9 !
  m1n+ assign$ 0subsec;n #bea7#b7 &=!
  purpose (! def9i;n (a ,canadian-
  3troll$ private corpor,n 9 subsec;n
  #abe7#g74 ,:5 a relat$ gr\p is 9 a
  posi;n 63trol a corpor,n1 p>agraph
  #bea7#e77a7 deems ! corpor,n 6be
  3troll$ 0! relat$ gr\p ev5 ?\< x may 2
  "p (a l>g] gr\p t 9 fact 3trols !
  corpor,n4 ,9 det]m9+ :e!r two
  corpor,ns >e relat$1 p>agraph
  #bea7#e77c7 provides t a p]son :o [ns
  %>es ( m ?an "o corpor,n % 2 deem$1 z
  %>ehold] (! corpor,ns 6be relat$ 6hmf1
  h]f1 or xf4                        #bb
             ,op;ns & ,"rs           f#d
    
      ,e6ect ( op;n 7p>agraph #ae7
    
#ae4 ,p>agraph #bea7#e77b7 deems a p]son
  6be 9 ! same posi;n1 relative 6! 3trol
  (a corpor,n :51 "u a 3tract1 9 equ;y
  or o!rwise1 t p]son has ! "r3
  7a7 6acquire %>es 7or 3trol vot+ "rs (
    %>es7 z if t p]son actu,y [n$ !
    %>es2
  7b7 6cause ! corpor,n 6redeem1
    acquire1 or c.el any %>es ( xs
    capital /ock [n$ 0o!r %>ehold]s z if
    ! %>es 7 redeem$1 acquir$1 or c.ell$
    0! corpor,n2
  7c7 to 7or 6acquire or 3trol7 vot+ "rs
    (a corpor,n's %>es z if t p]son cd
    ex]cise ^? vot+ "rs at t "t2 or
--------------------------------------#e
  7d7 6cause ! reduc;n ( vot+ "rs (a
    corpor,n's %>es [n$ 0o!r %>ehold]s z
    if ! vot+ "rs 7 reduc$ at t "t4
  ,h["e1 ! provi.ns ( p>agraph
  #bea7#e77b7 w n apply 6! ext5t t   #bc
             ,,it-#dai;,r#b          a#e
  "o or m (! "rs describ$ abv is n
  ex]cisa# at t "t 2c ! ex]cise (! "r is
  3t+5t on3
    --! d1?1
    --! bankruptcy1 or
    --p]man5t 4abil;y1
    ( an 9dividual4
  
      ,3v]ti# securities 7p>agraph
                  #af7
    
#af4 ,if bonds1 deb5tures or non-vot+
  %>es (a corpor,n >e 3v]ti# 96vot+
  %>es1 p>agraph #bea7#e77b7 may apply
  2c (! 8"r0 (! [n]s ( ^? securities
  6make ! 3v].n4 ,h["e1 :e!r x w 2
  applica# c dep5d ^u ! 4tribu;n ( s*
  3v]ti# securities4 ,if s* securities h
  be5 issu$ 6! g5]al public & h wide
  4tribu;n1 !y may usu,y 2 ignor$ s9ce x
  is unlikely t ! ex]cise ( s* "rs w
  result 9 any p]son or gr\p ( p]sons
  acquir+ 3trol (! corpor,n z a result
  (! 3v].n ( s* securities4 ,h["e1   #bd
             ,,it-#dai;,r#b          b#e
  if l>ge numb]s ( s* securities >e
  3c5trat$ 9 ! h&s (a small gr\p ( p1 _!
  impact w ne$ 6be 3sid]$4 ,a simil>
  situ,n c exi/1 al1 :5 a p]son has a "r
  9 "s o!r =m 6subscribe = vot+ %>es (a
  corpor,n4

      ,buy-sell agree;ts 7p>agraph
                  #ag7
    
#ag4 ,al? ! ^w+ 9 p>agraph #bea7#e77b7
  may 2 broad 5 69clude alm any buy-sell
  agree;t1 ? p>agraph w n norm,y 2
  appli$ solely 2c (3
  7a7 a 8"r ( f/ refusal02 or
  7b7 a 8%otgun >range;t0 7i4e4 an
    >range;t "u : a %>ehold] (f]s
    6pur*ase ! %>es ( ano!r %>ehold] &!
    o!r %>ehold] m/ ei a3ept ! (f] or
    pur*ase ! %>es [n$ 0! (f]+ "py7
    3ta9$ 9 a %>ehold] agree;t4
  
  
                                     #be
       ,simultane\s 3trol & deem$    c#e
          3trol 7p>agraph #ah7
    
#ah4 ,if p>agraph #bea7#e77b7 does
  apply1 x is possi# = ea* ( two
  unrelat$ p]sons 6be reg>d$1 =!
  purposes ( subsec;n #bea7#b71 z hav+
  3trol (! same corpor,n at ! same "t4
  ,= example1 "o p]son cd h 3trol 0m1ns
  ( direct [n]%ip ( %>es &! o!r cd h
  3trol z a result (! applic,n ( "o (!
  rules 9 p>agraph #bea7#e77b74 ,?
  provi.n prev5ts a p]son :o re,y 3trols
  a corpor,n f giv+ ! appe>.e ( dive/+
  3trol by 8sell+0 ! 3troll+ %>es 6"s
  o!r p]son :ile reta9+ an op;n
  6repur*ase !m4

  ,p>agraph #bea7#e77b7 does n d5y t
  actual 3trol is held 0! p]son :o holds
  x4 ,if x did s1 x wd 2 possi# =a p]son
  or o!r 5t;y : 3trols a corpor,n 6give
  ! appe>.e ( dive/+ xf ( 3trol 0giv+
  6"s o!r p]son an op;n t w n"e 2
  ex]cis$4                           #bf
             ,,it-#dai;,r#b          d#e
,example
  ;,s [ns a major;y (! vot+ %>es 9 ea* (
  ,corpor,ns ;,a & ;,b &1 "!=e1 has
  actual 3trol ( ,corpor,ns ;,a & ;,b4

  ;,j1 :o 3trols ,corpor,n ;,c1 has an
  op;n 6pur*ase f ;,s or f ;,s's e/ate1
  ! 3troll+ %>es 9 ,corpor,n ;,a4

  ;,s & ;,j >e n relat$4

  ,9 ^! circum/.es1 p>agraph #bea7#e77b7
  deems ;,j 6h 3trol ( ,corpor,n ;,a1 b
  does n d5y t ;,s has ! actual 3trol (
  x4

  ,z a result3
    --,corpor,ns ;,a & ;,b >e relat$
      7see subp>agraph #bea7#b77c77;i77
      & >e deem$ n 6d1l ) ea* o!r at
      >m's l5g? 7see p>agraph
      #bea7#a77a772
    --,corpor,ns ;,a & ;,b >e ea* relat$
      6;,s 7see subp>agraph          #bg
             ,,it-#dai;,r#b          e#e
      #bea7#b77b77;i77 & >e deem$ n 6d1l
      ) ;,s at >m's l5g? 7see p>agraph
      #bea7#a77a772
    --,corpor,ns ;,a & ;,c >e relat$
      7see subp>agraph #bea7#b77c77;i77
      & >e deem$ n 6d1l ) ea* o!r at
      >m's l5g? 7see p>agraph
      #bea7#a77a772
    --,corpor,ns ;,a & ;,c >e ea* relat$
      6;,j 7see subp>agraph
      #bea7#b77b77;i77 & >e deem$ n 6d1l
      ) ;,j at >m's l5g? 7see p>agraph
      #bea7#a77a772 &
    --,corpor,ns ;,b & ;,c >e relat$
      7see subsec;n #bea7#c77 & >e deem$
      n 6d1l ) ea* o!r at >m's l5g? 7see
      p>agraph #bea7#a77a774
  ,if1 h["e1 ;,j's op;n _h be5 ex]cisa#
  only af ! d1?1 bankruptcy or p]man5t
  4abil;y ( ;,s1 ;,j wd n 2 deem$ 6h
  3trol ( ,corpor,n ;,a1 2c (! excep;ns
  9 p>agraph #bea7#e77b71 9 : case
  ,corpor,ns ;,a & ;,b wd n 2 relat$
                                     #bh
             ,,it-#dai;,r#b          f#e
  6,corpor,n ;,c & ;,j wd n 2 relat$
  6,corpor,n ;,a4

           ,unrelat$ ,p]sons
    
       ,p]sonal ,tru/s 7p>agraphs
                #ai-ba7
    
#ai4 ,p>agraph #bea7#a77b7 provides t a
  taxpay] &a specifi$ p]sonal tru/ 7see
  p>agraph #bj7 w 2 deem$ n 6d1l ) ea*
  o!r at >m's l5g? if ! taxpay]1 or any
  p]son n d1l+ at >m's l5g? )! taxpay]1
  is b5efici,y 9t]e/$ 9 ! tru/4
  ,pursuant 6subsec;n #bdh7#be71 a p]son
  :o is b5efici,y 9t]e/$ 9 a tru/
  9cludes3
    --a p]son :o has any "r 7:e!r imm or
      future1 :e!r absolute or 3t+5t or
      :e!r 3di;nal on or subject 6!
      ex]cise ( any 4cre;n 0any p]son or
      "pn]%ip7 z a b5efici>y 6rcv any (!
      9come or capital (! tru/ ei
      directly f ! tru/ or           #bi
             ,,it-#dai;,r#b          g#e
      9directly "? "o or m tru/s or
      "pn]%ips2
--------------------------------------#f
    --a "picul> p]son or "pn]%ip :o is n
      o!rwise b5efici,y 9t]e/$ 9 a tru/
      at a "picul> "t b may1 0r1son (!
      ex]cise ( 4cre;n 0any p]son or
      "pn]%ip1 subsequ5tly 2come
      b5efici,y 9t]e/$ 9 ! tru/ ": any
      prop]ty has be5 acquir$1 directly
      or 9directly 9 any mann]1 0! tru/
      f ! "picul> p]son or "pn]%ip2
    --a memb] (a "pn]%ip t is b5efici,y
      9t]e/$ 9 ! tru/4
  ,! foll[+ >e examples ( situ,ns ": an
  9dividual is b5efici,y 9t]e/$ 9 a
  tru/3
  7a7 tru/ 9come is paya# 6! 9dividual2
  7b7 9come is held 9 tru/ & w 2 pd ^u !
    9dividual's atta9;t (a c]ta9 age2
  7c7 ! 9dividual is "o = :om a pref]r$
    b5efici>y elec;n may 2 made2
  7d7 ! 9dividual is "o (a class :o has
    a rema9d] 9t]e/ "u ! tru/2       #cj
             ,,it-#dai;,r#b          a#f
  7e7 ! 9dividual has 3tribut$ prop]ty
    6! tru/ 7e4g4 ! settlor (! tru/7 &
    may1 0virtue (! exi/;e (a p[] (
    appo9t;t1 2 a4$ z a b5efici>y (!
    tru/ at a lat] date4
  ,! 9dividual is b5efici,y 9t]e/$ 9 !
  tru/ 9 7b7 ev5 if ! 9dividual's "r
  6rcv 9come c1ses if ! 9dividual %d die
  2f atta9+ ! specifi$ age4 ,simil>ly1 !
  9dividual is b5efici,y 9t]e/$ 9 ! tru/
  9 7c7 ev5 if ! tru/ees h full 4cre;n>y
  p[]s 3c]n+ ! 4tribu;n (! capital or
  9come (! tru/ s t ! 9dividual may 9
  fact rcv no?+ f ! tru/4
#bj4 ,a p]sonal tru/1 z def9$ 9 subsec;n
  #bdh7#a71 is ei a te/a;t>y tru/ or an
  9t] vivos tru/ 9 : no b5eficial 9t]e/
  0 acquir$ = 3sid],n paya# 6! tru/ or
  6a p]son :o has made a 3tribu;n 6!
  tru/4 ,subsec;n #ajh7#g7 provides t a
  p]son 7or two or m p]sons :o >e 3sid]$
  6be relat$ =! purposes ( t subsec;n7
  may make a 3tribu;n ( prop]ty 6a tru/
  & reta9 an 9t]e/ 9 ! tru/ )\t      #ca
             ,,it-#dai;,r#b          b#f
  caus+ ! tru/ 6lose xs /atus z a
  p]sonal tru/4 ,a specifi$ p]sonal tru/
  z us$ 9 p>agraph #ai is a p]sonal tru/
  o!r ?an an amateur a?lete tru/1 an
  employee tru/1 a ma/] tru/1 a tru/
  gov]n$ 0a def]r$ pr(it %>+ plan1 an
  employee b5efit plan1 an employees
  pr(it %>+ plan1 a =eign retire;t
  >range;t1 a regi/]$ $uc,n sav+s plan1
  a regi/]$ p5.n plan1 a regi/]$
  retire;t 9come fund1 a regi/]$
  retire;t sav+s plan or a regi/]$
  supple;t>y unemploy;t b5efit plan1 a
  relat$ segregat$ fund tru/1 a retire;t
  -p5s,n >range;t tru/1 a tru/ ^: direct
  b5efici>ies >e "o (! a=em5;n$ tru/s1 a
  h1l? & welf>e tru/1 a tru/ gov]n$ 0an
  eligi# fun]al >range;t or a cemet]y
  c>e tru/1 &a -munal organiz,n4
#ba4 ,pursuant 6p>agraph #bea7#a77b71
  prop]ty acquir$ 0a p]son 7i4e4
  b5efici>y7 z a 3sequ;e (! d1? ( an
  9dividual & 9 a3ord.e )! t]ms (! w (!
  dec1s$ w 2 acquir$ f a p]son )     #cb
             ,,it-#dai;,r#b          c#f
  :om ! b5efici>y is n d1l+ at >m's
  l5g?4 ,9 a4i;n1 p>agraph #bea7#a77b7 w
  deem two or m specifi$ p]sonal tru/s n
  6be d1l+ at >m's l5g? ":1 am;g o!r
  ?+s1
    --! same p]son is a b5efici>y ( ea*
      tru/2 or
    --a p]son :o is a b5efici>y ( "o
      tru/ does n d1l at >m's l5g? )a
      p]son :o is a b5efici>y (! o!r
      tru/7s74
    
         ,o!r ,unrelat$ ,p]sons
           7p>agraphs #bb-bf7
    
#bb4 ,p>agraph #bea7#a77c7 provides t1
  at a "picul> "t1 x is a "q ( fact :e!r
  unrelat$ p]sons 7o!r ?an p]sons
  describ$ 9 p>agraphs #ai & #bj7 >e
  d1l+ ) ea* o!r at >m's l5g?4 ,"s"ts
  unrelat$ p]sons may d1l ) ea* o!r at
  >m's l5g?1 "s"ts !y may n1 dep5d+ on
  all ! circum/.es4 ,0provid+ g5]al
  crit]ia 6det]m9e :e!r "! is an     #cc
             ,,it-#dai;,r#b          d#f
  >m's l5g? rel,n%ip 2t unrelat$ p]sons
  =a giv5 transac;n1 x m/ 2 recogniz$ t
  all-5compass+ guidel9es 6cov] e situ,n
  _c 2 suppli$4 ,ea* "picul> transac;n
  or s]ies ( transac;ns m/ 2 exam9$ on
  xs [n m]its4 ,! foll[+ p>agraphs set
  =? ! ,,cra's g5]al guidel9es ) "s
  specific -;ts ab c]ta9 rel,n%ips4
#bc4 ,! foll[+ crit]ia h g5],y be5 us$
  0! c\rts 9 det]m9+ :e!r "pies 6a
  transac;n >e n d1l+ at 8>m's l5g?03
    --was "! a -mon m9d : directs !
      b>ga9+ = bo? "pies 6a transac;n2
    --w]e ! "pies 6a transac;n act+ 9
      3c]t )\t sep>ate 9t]e/s2 &
    --was "! 8de facto0 3trol4
#bd4 ,! c\rts h held t :5 "o p]son 7or a
  gr\p ( p]sons7 is1 9 fact1 ! b>ga9+
  ag5t1 or ! m9d 0: ! b>ga9+ is direct$1
  on 2half ( bo? 7or all7 "pies 6a
  transac;n1 !n ! "pies _c 2 d1l+ at
  >m's l5g?4 ,! c\rts h exp&$ ? pr9ciple
  69clude ! 3cept ( 8act+ 9 3c]t0 )
  respect 6an ele;t ( -mon 9t]e/4    #cd
             ,,it-#dai;,r#b          e#f
  ,"!=e1 ev5 :5 "! >e two 4t9ct "pies
  7or m9ds7 6a transac;n1 b ^! "pies act
  9 a hi<ly 9t]dep5d5t mann] 7in respect
  (a transac;n ( mutual 9t]e/71 !n x c 2
  assum$ t ! "pies >e act+ 9 3c]t & "!=e
  >e n d1l+ ) ea* o!r at >m's l5g?4 ,:5
  a -mon purpose exi/s1 a transac;n is n
  necess>ily a non->m's-l5g? "o :5
  di6]5t 9t]e/s 7or 9dep5d5t "pies7 >e
  al pres5t4 ,9 ? 3text1 di6]5t 9t]e/s
  >e 3sid]$ 6exi/ :5 ea* "py has an
  9dep5d5t 9t]e/ f ! o!r "pies 6a
  transac;n1 not)/&+ ! fact t ea* "py
  may h ! same purpose1 s* z economic
  ga94
--------------------------------------#g
#be4 ,! c\rts h al held1 9 c]ta9 cases1
  t excessive or 3/ant advantage1
  au?or;y or 9flu;e c 3/itute de facto
  3trol 7i4e41 e6ective )\t legal
  3trol74 ,? situ,n c br+ "pies 96a non-
  >m's l5g?-rel,n%ip4 ,x is important
  6note t ? advantage ne$ n 2 ex]cis$
                                     #ce
             ,,it-#dai;,r#b          a#g
  6be a factor2 ! m]e abil;y 6d s is
  su6ici5t4
#bf4 ,failure 6c>ry \ a transac;n at
  fair m>ket value may 2 9dicative (a
  non->m's l5g? transac;n4 ,h["e1 s*
  failure is n 3clusive &1 3v]sely1 a
  transac;n 2t unrelat$ p]sons at fair
  m>ket value does n necess>ily 9dicate
  an >m's l5g? situ,n4 ,! key factor is
  :e!r "! >e sep>ate economic 9t]e/s :
  reflect ord9>y -m]cial d1l+ 2t "pies
  act+ 9 _! sep>ate 9t]e/s4 ,! situ,n ":
  "o "py 6a transac;n is m]ely
  a3ommodat+ ! o!r "py 9 an attempt
  6obta9 a c]ta9 tax result may 2 a
  situ,n ": ! "pies >e n d1l+ at >m's
  l5g? 2c !y d n h sep>ate economic
  9t]e/s : reflect ord9>y -m]cial d1l+s
  2t "pies act+ 9 _! [n sep>ate 9t]e/s4

      ,"pn]%ips 7p>agraphs #bg-bh7
    
#bg4 ,9 circum/.es ": a "pn]%ip [ns a
  major;y (! issu$ vot+ %>es (a      #cf
             ,,it-#dai;,r#b          b#g
  corpor,n1 ! "pn]%ip w n 2 3sid]$ 6d1l
  at >m's l5g? )! corpor,n4 ,9 situ,ns
  :5 "o "pn] is 9 a posi;n 63trol a
  "pn]%ip1 ei "? [n]%ip (a 3troll+ 9t]e/
  or "? a m&ate ve/$ 9 t "pn] 0! o!r
  "pn]s1 t "pn] is n 3sid]$ 6be d1l+ at
  >m's l5g? )! "pn]%ip4 ,h["e1 :5 a "pn]
  is n 9 a posi;n 63trol a "pn]%ip 9 : !
  "pn] has an 9t]e/1 & t "pn] has ll or
  no say 9 direct+ ! op],ns (! "pn]%ip1
  x is g5],y recogniz$ t ! "pn] is d1l+
  at >m's l5g? )! "pn]%ip4 ,": a relat$
  gr\p ( "pn]s [ns a 3troll+ 9t]e/ 9 a
  "pn]%ip1 ea* memb] ( t relat$ gr\p w n
  2 3sid]$ 6d1l at >m's l5g? )! "pn]%ip4
#bh4 ,z a g5]al rule1 x is presum$ t
  "pn]s1 :o >e n relat$ p]sons1 d1l )
  ea* o!r on an >m's-l5g? basis 9
  transac;ns \tside ( _! "pn]%ip
  activ;y1 al? _! "pn]%ip 9 busi;s wd 2
  a factor 6be 3sid]$ 9 any o!r
  transac;n 2t !m4

                                     #cg
       ,tru/s 7p>agraphs #bi-ca7     c#g
    
#bi4 ,9 ! situ,n ": a tru/ [ns a major;y
  (! vot+ %>es (a corpor,n s* t !
  tru/ees (! tru/ 3trol ! corpor,n1 !
  tru/ &! corpor,n w 2 relat$ p]sons
  0virtue ( subp>agraph #bea7#b77b77;i7
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          ,explan,n ( ,*anges         #h
    
               ,9troduc;n
    
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      ,legislative & ,o!r ,*anges
    
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             ,,it-#dai;,r#b          a#h
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#aiih4
  ,p>agraph #b has be5 revis$ 69clude a
ref];e 69dividuals 3nect$ by 8-mon-law
"pn]%ip0 z a result (! am5d;t 6p>agraph
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96two p>agraphs1 p>agraphs #d & #e4
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#bjjj1 c4 #ab1 s4 #ada7#b71 applica# af
#bjjj4
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#bjjb4
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                                     #dd
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             ,,it-#dai;,r#b          d#h
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) s* b5efici>ies4
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be5 am5d$ 6*ange ! ref];e 6=m] p>agraph
#bea7#a77b7 6p>agraph #bea7#a77c74
  ,p>agraphs #bc1 #bd1 #be & #bf 7=m]
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renumb]$4
  ,p>agraphs #bg & #bh 7=m] p>agraphs
#bj & #ba7 h be5 revis$ 69clude a4i;nal
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             ,,it-#dai;,r#b          e#h
new deem+ rule applica# 6c]ta9 p]sonal
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  ,"?\t ! bullet9 we h revis$ "s (! ^w+
9 ord] 6improve r1dabil;y )\t alt]+ !
sub/.e4
















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