Canada Business Corporations Act — C-44 2
Definitions 2 (1) In this Act, affairs means the relationships among a corporation, its affiliates and the shareholders, directors and officers of such bodies corporate but does not include the business carried on by such bodies corporate; ( affaires internes ) affiliate means an affiliated body corporate within the meaning of subsection (2); ( groupe ) articles means the original or restated articles of incorporation, articles of amendment, articles of amalgamation, articles of continuance, articles of reorganization, articles of arrangement, articles of dissolution, articles of revival and includes any amendments thereto; ( statuts ) associate , in respect of a relationship with a person, means (a) a body corporate of which that person beneficially owns or controls, directly or indirectly, shares or securities currently convertible into shares carrying more than ten per cent of the voting rights under all circumstances or by reason of the occurrence of an event that has occurred and is continuing, or a currently exercisable option or right to purchase such shares or such convertible securities, (b) a partner of that person acting on behalf of the partnership of which they are partners, (c) a trust or estate or succession in which that person has a substantial beneficial interest or in respect of which that person serves as a trustee or liquidator of the succession or in a similar capacity, (d) a spouse of that person or an individual who is cohabiting with that person in a conjugal relationship, having so cohabited for a period of at least one year, (e) a child of that person or of the spouse or individual referred to in paragraph (d), and (f) a relative of that person or of the spouse or individual referred to in paragraph (d), if that relative has the same residence as that person; ( liens ) auditor includes a partnership of auditors or an auditor that is incorporated; ( vérificateur ) beneficial interest means an interest arising out of the beneficial ownership of securities; ( véritable propriétaire et propriété effective ) beneficial ownership includes ownership through any trustee, legal representative, agent or mandatary, or other intermediary; ( véritable propriétaire et propriété effective ) body corporate includes a company or other body corporate wherever or however incorporated; ( personne morale ) call means an option transferable by delivery to demand delivery of a specified number or amount of securities at a fixed price within a specified time but does not include an option or right to acquire securities of the corporation that granted the option or right to acquire; ( option d’achat ) corporation means a body corporate incorporated or continued under this Act and not discontinued under this Act; ( société par actions ou société ) court means (a) in the Province of Newfoundland and Labrador, the Trial Division of the Supreme Court of the Province, (a.1) in the Province of Ontario, the Superior Court of Justice, (b) in the Provinces of Nova Scotia, British Columbia and Prince Edward Island, the Supreme Court of the Province, (c) in the Provinces of Manitoba, Saskatchewan, Alberta and New Brunswick, the Court of Queen’s Bench for the Province, (d) in the Province of Quebec, the Superior Court of the Province, and (e) the Supreme Court of Yukon, the Supreme Court of the Northwest Territories and the Nunavut Court of Justice; ( tribunal ) court of appeal means the court to which an appeal lies from an order of a court; ( Cour d’appel ) debt obligation means a bond, debenture, note or other evidence of indebtedness or guarantee of a corporation, whether secured or unsecured; ( titre de créance ) Director means the Director appointed under section 260; ( directeur ) director means a person occupying the position of director by whatever name called and directors and board of directors includes a single director; ( administrateur et conseil d’administration ) distributing corporation means, subject to subsections (6)