Definition of Connected Persons

Updated on April 20, 2022

In the VATCA 2010 Definition of Connected Persons, Section 97(3) states:

Section 97(3) of the VATCA 2010 (as amended), which outlines the circumstances
under which a person shall be determined to be connected with another person, is
reproduced below:

According to this clause, any question of whether a person is connected to another person shall be determined as follows:
the individual’s spouse or civil partner, or is a relative of the individual or the individual’s spouse or civil partner’s spouse or civil partner, or is the spouse or civil partner of the individual’s spouse or civil partner’s spouse or civil partner
A person’s spouse, civil partner, or blood relative is considered a “relative” of anyone with whom they are married or in a civil partnership.
To the extent that a person has control over another, or that other person has control over the first mentioned person, or that both people are controlled by another person or persons, a connection exists between them, subject to paragraphs IV and V of subparagraph (v).
This definition states that: a body of persons is linked to another if that body of persons is under the control of that person, or if the person and others connected to him or her collectively have control of it.

whether or not both bodies of persons are controlled by the same individual or a group of individuals who are related to that individual, both bodies of persons are linked in some way.
It’s possible to treat a member of either group as if he or she has been replaced by someone with whom he or she has a connection if a group of at least two people controls each group and the groups contain the same people or may be considered to contain the same people.
if both bodies of people are working toward the same goal,
In the event when a person or group of people who share a fair degree of identity possess or have possessed the means or power to control the behaviour of both groups of people, or
5. if any individual or group of persons or groups of persons with a fair similarity of identity controls both bodies of people,

6. A trustee of a settlement has ties to:

1. any individual associated with the settlement as a settlor; or

2. any person associated with the settlement as a beneficiary.
For corporations, the term “control” has the meaning given it in section

4(2); for partnerships, “relative” refers to any person who is an immediate or distant related of the person in question.