Definitions
1.  (1) In this Act, “agricultural land” means land that, (a) under a by-law passed under section 34 of the Planning Act or under an order made under section 35 of that Act, is zoned for agricultural use, or (b) is assessed under the Assessment Act, or is actually used, as farm or agricultural land or as an orchard; (“bien-fonds agricole”) “conveyance” includes any instrument or writing by which a legal or equitable title to land is conveyed, and, without limiting the generality of the foregoing, includes a mortgage, charge, a final order of foreclosure under a mortgage or charge and an agreement of purchase and sale and “conveyed” has a corresponding meaning; (“cession”, “cédé”) “Director” means the Director appointed under this Act; (“directeur”) “non-resident corporation” means a corporation, regardless of the jurisdiction in which it was formed or organized, that, (a) is controlled directly or indirectly by one or more non-resident persons, (b) has issued shares to which are attached 50 per cent or more of the voting rights ordinarily exercisable at meetings of shareholders to one or more non-resident persons, (c) has issued shares to which are attached 25 per cent or more of the voting rights ordinarily exercisable at meetings of shareholders to any one non-resident person, (d) has a board of directors, one-half or more of which is composed of non-resident persons, or (e) in the case of a corporation without share capital, has a membership, one-half or more of which is composed of non-resident persons; (“personne morale non résidente”) “non-resident person” means, (a) an individual who is not ordinarily resident in Canada or who, if ordinarily resident in Canada, is neither a Canadian citizen nor a person who has been lawfully admitted to Canada for permanent residence in Canada, (b) a non-resident corporation, (c) a partnership, syndicate, association or other organization of which one-half or more of the members are non-resident persons or in which interests representing 50 per cent or more of the total value of the property of the partnership, syndicate, association or organization are beneficially owned by non-resident persons, or (d) a trust in which non-resident persons within the meaning of clause (a), (b) or (c) hold 50 per cent or more of the beneficial interests in the corpus of the trust or in the income arising therefrom; (“personne non résidente”) “prescribed” means prescribed by the regulations made under this Act; (“prescrit”) “spouse” means a person of the opposite sex, (a) to whom the person is married, or (b) with whom the person is living in a conjugal relationship outside marriage, if the two persons, (i) have cohabited for at least one year, (ii) are together the parents of a child, or (iii) have together entered into a cohabitation agreement under section 53 of the Family Law Act. (“conjoint”) Ordinarily resident defined (2) For the purpose of the definition of “non-resident person” in subsection (1), an individual shall be considered to be ordinarily resident in Canada if, at the time the expression is being applied, (a) he or she has sojourned in Canada during the next preceding twenty-four months for a period of, or periods the aggregate of which is, 366 days or more; (b) he or she is a member of the Canadian Forces required to reside outside Canada; (c) he or she is an ambassador, minister, high commissioner, officer or servant of Canada, or is an agent-general, officer or servant of a province of Canada, and resided in Canada immediately prior to appointment or employment by Canada or a province of Canada or is entitled to receive representation allowances; (d) he or she is performing services in a country other than Canada under an international development assistance program of the Government of Canada that is prescribed for the purposes of paragraph 250(1)(d) of the Income Tax Act (Canada), and resided in Canada at any time in the three-month period preceding the day on which such services commenced; or (e) he or she resides outside Canada and is the spouse or child of, and is living with, an individual described in clause (b), (c) or (d). R.S.O. 1990, c.N.4, s.1.