A Ltd., B Ltd., C Ltd., and D Ltd. are four Canadian controlled private corporations.

The common share ownership is as follows:

A Ltd. - Joe owns 100 percent of the common shares of this company.

B Ltd. – Joe’s spouse Sue owns 60 percent of the common shares of this company. Joe owns 40 percent.

C Ltd. – Joe owns 30 percent of the common shares, and his spouse Sue owns 20 percent of the common shares. Joe’s uncle Bruno owns 50 percent of the common shares.

D Ltd. – Joe’s 17-year-old daughter owns 60 percent of the common shares. The other 40 percent is owned by an unrelated person.

REQUIRED

Are A Ltd. and B Ltd. associated?

Are B Ltd. and C Ltd. associated?

Are A Ltd. and D Ltd. associated?