http://www.w3.org/ns/prov#value | - within the meaning of subsection 251(6) of the Income Tax Act;(b) one is an officer or director of the other;(c) each such person is an officer or director of the same two corporations, associations, partnerships or other organizations;(d) they are partners;(e) one is the employer of the other;(f) they directly or indirectly control or are controlled by the same person;(g) one directly or indirect
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