Schedule 9, Related and Associated Corporations

If corporation is not registered enter "NR".

Enter the code number of the relationship that applies from the following order:

• 1 – Parent
• 2 – Subsidiary
• 3 – Associated
• 4 – Related but not associated

The relationship code represents the relationship that the corporation named above has to the filing corporation. For example, if the corporation named above is the parent corporation of the filing corporation, then indicate "1" as the relationship code.

The following describes the information requested for each column of Schedule 9:

Column #	Information required
100	Enter the name of the corporation related to/associated with the filing corporation
200	Enter the country of residence (if other than Canada) of the corporation listed under column 100
300	Enter the Business Number of the corporation listed at under column 100 (Canadian corporation only). Enter "NR" if the corporation listed under column 100 is not registered
400	Enter the relationship code that applies to the corporation listed under column 100 with respect to the filing corporation
500	Enter the number of common shares of the corporation listed under column 100, owned by the filing corporation
550	Enter the percentage of common shares of the corporation listed under column 100, held by the filing corporation
600	Enter the number of preferred shares of the corporation listed under column 100, owned by the filing corporation
650	Enter the percentage of preferred shares of the corporation listed under column 100, held by the filing corporation
700	Enter the book value of capital stock (as opposed to market value), held in the corporation listed under column 100. This amount would be obtained from the books of the filing corporation It may also be obtained from the financial statements, if investment in specific related/associated corporations is reported on the face of the balance sheet. (e.g., the value of the investment a corporation holds in MB Ltd is shown as "investment in MB Ltd" on the balance sheet, rather than included in "Investment in related companies")

When completing Schedule 9, only report the first level of relationship. If Corporation A, is parent to Corporation B, and Corporation B is parent to Corporation C, the relationship between Corporation A and Corporation C is "associated" (code 3).

Each corporation's Schedule 9 would report the relationships to the others as follows:

Corporation A's Schedule 9

• Corporation B listed as Subsidiary (code 2 under column 400)
• Corporation C listed as Associated (code 3 under column 400)

Corporation B's Schedule 9

• Corporation A listed as Parent (code 1 under column 400)
• Corporation C listed as Subsidiary (code 2 under column 400)

Corporation C's Schedule 9

• Corporation A listed as Associated (code 3 under column 400)
• Corporation B listed as Parent (code 1 under column 400)