Astro Corp. is a Canadian controlled private corporation (CCPC) in the current taxation year. Which of the following is NOT a connected corporation for Astro Corp.?

A. Saturn Inc., a Canadian controlled private corporation. Astro Corp. owns 25% of the voting shares of Saturn Inc. and these shares have a fair market value equal to 25% of all of the shares of Saturn Inc.

B. Tissot Ltd., a wholly owned subsidiary of Astro Corp.

C. Exom Inc., a corporation resident in Ireland. Astro Corp. owns 2% of the voting shares of Exom Inc., and these shares have a fair market value equal to 2% of all of the shares of Exom Inc.

D. Pelatan Ltd., a Canadian controlled private corporation. Astro Corp. owns 55% of the voting shares of Pelatan Ltd. and these shares have a fair market value equal to 55% of all of the shares of Pelatan Ltd.