(1) Where a person is
a member of 2 or more groups (each of which is called a smaller group for the
purposes of subsection (3)), the members of those groups together constitute
one group for the purposes of this Act.
(2) If 2 or more
members of a group (called a smaller group for the purposes of subsection
(3)) have together a controlling interest in a business, all the members of
the group and the person or persons who carry on the business together
constitute one group for the purposes of this Act.
(3) When the members
of a smaller group are members of a group constituted under subsection (1) or
(2), the smaller group is no longer treated as a group for the purposes of
this Act.
(4) The Commissioner
may exclude a person from a group in accordance with section 38.
[Section 36 amended: No. 15 of 2010 s. 24; No. 29
of 2012 s. 29.]