13. (1) This section contains interpretation and application rules that apply for the purposes of this section and sections 13.1 to 13.7.  O. Reg. 391/04, s. 2. (2) A corporation is related to another corporation if one corporation wholly owns the other corporation or if both corporations are wholly-owned by the same person.  O. Reg. 391/04, s. 2. (3) A corporation is wholly-owned by a person or an individual, as the case may be, if shares representing not less than 95 per cent of the sum of the stated capital of all classes and series of shares of the corporation are owned directly or indirectly, (a) by the person; or (b) by the individual and one or more individuals who are members of his or her family.  O. Reg. 391/04, s. 2. (4) A corporation that wholly owns another corporation (the “subsidiary corporation”) shall be deemed to wholly own any corporation that the subsidiary corporation wholly owns.  O. Reg. 391/04, s. 2. (5) Subject to subsection (6), tangible personal property is eligible property if one of the following conditions is satisfied: 1. Where the transferor of the property is an individual, it is eligible property if tax was paid under the Act, i. by the individual, ii. by a corporation that the individual wholly owns at the time of the transfer, or iii. by a corporation that is related to a corporation that the individual wholly owns at the time of the transfer, in respect of the consumption or use of the property. 2. Where the transferor of the property is a corporation, it is eligible property if tax was paid under the Act, i. by the corporation, ii. by an individual who wholly owns the corporation at the time of the transfer, or iii. by a corporation that is related to the transferor at the time of the transfer, in respect of the consumption or use of the property. 3. Where the transferor of the property is a partnership, it is eligible property if tax was paid under the Act, i. by the partnership, ii. by an individual or corporation that contributed the property to the partnership and was a partner in the partnership after the tax was paid, or iii. by a corporation that, at the time of the transfer, is related to a corporation that contributed the property to the partnership and was a partner in the partnership after the tax was paid, in respect of the consumption or use of the property.  O. Reg. 391/04, s. 2. (6) For the purposes of subsection (5), tax is not considered to have been paid under the Act in respect of the consumption or use of tangible personal property, (a) if no tax was payable under the Act in respect of the consumption or use of the property; or (b) if no tax was payable under the Act in respect of the sale of the property because it was purchased for the purposes of resale.  O. Reg. 391/04, s. 2. (7) A person shall be deemed in each of the following circumstances to continue to own a share for a period of 180 consecutive days: 1. Where the person is an individual, if he or she transfers the share during the 180-day period to a member of his or her family, for no consideration, and the member of the family continues to own the share until the end of the 180-day period. 2. Where the person is an individual, if he or she transfers the share during the 180-day period to a corporation in exchange for consideration that consists only of shares of the corporation that have a fair market value at least equal to the fair market value of the transferred share and the individual, i. continues to own the new shares until the end of the 180-day period, or ii. transfers the new shares to a member of his or her family, for no consideration, and the member of the family continues to own the new shares until the end of the 180-day period. 3. Where the person is a partnership, if the partnership transfers the share during the 180-day period to a corporation in exchange for consideration that consists only of shares of the corporation that have a fair market value at least equal to the fair market value of the transferred share, and the partnership continues to own the new shares until the end of the 180-day period. 4. Where the person is a corporation that is wholly owned by an individual or a partnership, if the corporation transfers the share during the 180-day period to that individual or partnership and the transferee of the share continues to own the share until the end of the 180-day period. 5. Where the person is a corporation, i. if the corporation amalgamates with another corporation during the 180-day period and the amalgamated corporation continues to own the share until the end of the 180-day period, or ii. if the corporation transfers the share during the 180-day period to another corporation in the course of winding-up and the other corporation continues to own the share until the end of the 180-day period. 6. Where the corporation that issued the share, i. amalgamates with one or more other corporations that are related to the corporation, or ii. is dissolved within the period of 180 days and the corporation’s assets are transferred, as a result of the dissolution, to another corporation.  O. Reg. 391/04, s. 2. (8) Sections 13.1 to 13.7 do not apply on a sale of eligible property if an agreement in writing for the sale of the property was entered into before July 20, 2004, unless the purchaser under the agreement elects to have those sections apply on the sale.  O. Reg. 391/04, s. 2. (9) If sections 13.1 to 13.7 do not apply on a sale of eligible property by reason of subsection (8), section 13 as it read on July 19, 2004 applies in respect of the sale.  O. Reg. 391/04, s. 2. (10) In this section, “member of his or her family” means the father, mother, spouse, grandfather, grandmother, son, daughter, grandson, granddaughter, son-in-law, daughter-in-law, father-in-law or mother-in-law of the purchaser; “spouse” means a spouse as defined in section 29 of the Family Law Act.  O. Reg. 391/04, s. 2; O. Reg. 326/05, s. 1.