178. For the purposes of sections 176 and 177, spouses are persons married to or in a civil union with each other or persons of opposite sex or the same sex who have been living in a conjugal relationship for a period of not less than three years, or for a period of not less than one year if
— at least one child is born, or to be born, of their union;
— they have adopted, jointly, at least one child while living in a conjugal relationship; or
— one of them has adopted at least one child who is the child of the other, while living in a conjugal relationship.
For the purposes of the same sections, a natural or legal person is deemed to hold the shares held, directly or indirectly, by a legal person controlled by such natural or legal person. A person who holds, directly or indirectly, otherwise than as security, securities entitling him to elect in all cases a majority of the directors of a legal person controls that legal person.
1989, c. 38, s. 178; 1999, c. 14, s. 28; 2002, c. 6, s. 200.