s 4 Meaning of “operational control”
4.—(1) A corporation has operational control over a business activity (including a business activity carried out wholly or partly by a related corporation of that corporation) if it has the authority to introduce and implement all or any of the following for the business activity:(a) operating policies; (b) health and safety policies; (c) environmental policies. (2) A corporation has operational control over premises (whether or not the premises are owned by the corporation) if it has the authority to do one or both of the following for the premises:(a) incur capital expenditure on the construction of any building or infrastructure on the premises; (b) carry out capacity expansion or other infrastructure enhancement of the premises. (3) For the purposes of this Act, only one such corporation can have operational control over a business activity or premises at any one time. (4) If more than one corporation satisfies subsection (1) at any one time, then the corporation that has the greatest authority to introduce and implement the policies mentioned in subsection (1)(a) and (c) is taken, for the purposes of this Act, to have operational control over the business activity. (5) If more than one corporation satisfies subsection (2) at any one time, then the corporation that has the greatest authority to carry out subsection (2)(b) is taken, for the purposes of this Act, to have operational control over the premises.