CRA confirms the gap in the Crown corporation definitions

Corporations that are owned only by various combinations of crown corporations described in ss. 149(1)(d) to (d.4) also qualify as (generally exempt) crown corporations under s. 149(1)(d.4).  CRA has confirmed that this exemption does not apply to a corporation that is partly owned by the federal or provincial Crown (including, perhaps, by a corporation which is an agent for the Crown rather than being an owner in its own right) and partly owned by a qualifying Crown corporation.

Neal Armstrong.  Summary of 12 October 2012 T.I. 2011-0428521E5 F under s. 149(1)(d.4).