(A)	Jennifer owns 100% of the common shares of Khalid Co, Ltd. (KCL), and Rodney owns 70% of the common shares of Yi Co. Ltd. (YCL). The other 30% of the common shares of YCL are owned by KCL. Rodney is married to Jennifer's granddaughter
(B)	Stephanie and Monica are siblings who each own 50% of the common shares of Christopher Michael Enterprises Ltd. (CMEL). Tricia and Kristen each own 40% of the common shares of David Mfg. Ltd. (DML). The other 20% of the common shares of DML are owned 10% each by Stephanie and Monica. Tricia and Kristen are adult daughters of Stephanie and Monica, respectively. The parents, who have operated their financial advice business for many years, were providing needed outside funding of their daughters' manufacturing business through the parents' 20% share ownership. The parents take no part in the management of their daughters' business, since the parents have no expertise related to the business of DML.
REQUIRED:
	Indicate whether the corporations in each of the above situations are associated.
	Consider all associations.
	Be very thorough in your analysis. Explain the reasoning behind your conclusion, based on the conditions for association contained in any provision of the legislation that you choose to apply.
	Consider any anti-avoidance provisions that may apply.
	State the applicable provisions.