The following are unrelated fact situations in which all individuals are at least 18 years of age.

a) Gigi and Millie are siblings who each own 50% of the common shares of Bok Choy Enterprises Ltd. (BCEL). Natalie and Melissa each own 40% of the common shares of Fuzzy Navel Ltd. (FNL). The other 20% of the common shares of FNL are owned 10% each by Gigi and Millie. Natalie and Melissa are adult daughters of Gigi and Millie, 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 FNL. (4 marks)

b) Ashley owns 100% of A Ltd. Trevor owns 35% of TA Ltd with the remainder owned by Ashley. The both of them, together with Tate, each own a third of the shares of TAT Ltd. The three of them are not related. Assume all of the issued shares are common shares of a CCPC. (4 marks)

Required: Determine if the corporations are associated (along with any related consequences) and substantiate your answer by reference to specific provisions of the Act supported by case facts. Be thorough and complete in your analysis.