in canada. Which of the following taxpayers are NOT related to each other? Multiple Choice Individual and their parent-in-law. Individual and corporation A, in which their grandchild owns 70% of the voting shares. Individual and corporation B, in which the individual owns 50% of the voting shares, their cousin owns 30% of the voting shares, and an acquaintance owns the remaining 20% of the voting shares. Corporation C and corporation D, in which an individual owns 75% of the voting shares of corporation C and their sibling owns 55% of the voting of corporation D