(1) A corporation is a
"relevant corporation" for a corporate trustee if the corporation is an
unlisted corporation that has an interest in the corporate trustee.
(2) For
subsection (1) , a corporation has an interest in a corporate trustee if—
(a) it has a share interest in the corporate trustee; or
(b) it has a share
interest in a corporation that has a share interest in the corporate trustee.