Group registration
Any taxable person or the corporations that are ‘under common control’: owning at least 66% of either the voting power in the corporation or the corporation’s common market value interests supposed to be controlled a long with group registration. A group may be formed by other taxable persons if any of the following control conditions is satisfied:
1) one group member controls each of the others;
2) one person (outside the group) controls all the members of the group; and
3) two or more persons carrying on a taxable activity as a partnership control the members of the group.