(1) A person acquires a share interest in a corporate trustee or relevant
corporation for a corporate trustee if—
(a) the person becomes a shareholder
of the corporate trustee or relevant corporation; or
(b) being a shareholder,
the person’s share interest increases.
(2) However, the acquisition of a
share interest by a beneficiary from the personal representative in the
administration of the estate of a deceased person is not an acquisition for
this part.
