3URelation by employment

#### 3U Relation by employment (1) For subsection 278(2) of the Act, an individual is related by employment to another individual if both of them are employed by a third individual. (2) For subsection 278(2) of the Act, an individual is related by employment to another individual if: (a) one of the individuals holds 25% or more of the shares issued by a corporation that provides immigration assistance, or services including immigration assistance; and (b) the other individual is employed by the corporation. > Note: Immigration assistance is defined in section 276 of the Act. (3) For subsection 278(2) of the Act, an individual is related by employment to another individual if: (a) one of the individuals holds a charge (whether fixed or floating) or a mortgage or any other form of security over some or all of the assets of a business or corporation that provides immigration assistance, or services including immigration assistance; and (b) the other individual is employed by the business or corporation. > Note: Immigration assistance is defined in section 276 of the Act.