The following situations are independent of each other. All of the corporations involved are Canadian controlled private corporations and have only one class of shares.

A. Mr. Johnson, Mr. Kohn, and Mr. Langley are three unrelated individuals.

Mr. Johnson owns 50 percent of the shares of Astro Inc. and 25 percent of the shares of Borealis Ltd.

Mr. Kohn owns 50 percent of the shares of Borealis Ltd.

Mr. Langley owns 50 percent of the shares of Astro Inc. and 25 percent of the shares of Borealis Ltd.

B. Fiona and Jennifer Lane are sisters. Fiona owns 100 percent of the shares of FL Inc. and 31 percent of Lane Ltd. Her sister Jennifer owns 60 percent of the shares of JL Inc., with the remaining 40 percent of the shares held by her father. Jennifer also owns 39 percent of the shares of Lane Ltd. The remaining shares of Lane Ltd. are held by an unrelated party.

c. Mr. Barnes owns 70 percent of the shares of Noble Inc. and 24 percent of the shares of Borders Ltd. Noble Inc. owns 40 percent of the shares of Borders Ltd.

Required: For each of the preceding situations, indicate whether the corporations are associated, related and connected. Please explain your conclusion.