What is the relationship between TELUS and Corporation in the context of the input sentence. Choose an answer from: product/material produced; manufacturer; distributed by; industry; position held; original broadcaster; owned by; founded by; distribution format; headquarters location; stock exchange; currency; parent organization; chief executive officer; director/manager; owner of; operator; member of; employer; chairperson; platform; subsidiary; legal form; publisher; developer; brand; business division; location of formation; creator.

The net proceeds were used to refine early our 2021 TELUS Corporation note maturities, which further strengthens our balance sheet and enhances our liquidity position to more than $3.6 billion.

Answer: legal_form