Utilize the input text as a context reference, choose the right relationship between TELUS and Corporation from the options. Options: 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