Tacking on an unrelated person to a majority related-person control group can taint the safe harbour in s. 256(7)(a)

Where two children purchase 2/3 of the shares of their father’s holding company from him and the other 1/3 of the shares is purchased by their cousin, s. 256(7)(a)(i)(A) will deem there to be no acquisition of control of the holding company by virtue of their purchase because they acquired the shares from a related person. However, if as a factual matter, the cousin was part of the new control group for the holding company, the s. 256(7)(a)(i) safe harbour would not be available, so that there would be an acquisition of control.

Neal Armstrong. Summary of 22 August 2014 T.I. 2014-0540751E5 F under s. 256(7)(a).