Words and Phrases - "reference to"

In applying s. 251.1(4)(c) to s. 251.1(1), does it apply only when dealing with the word “trust”, i.e., does it apply only to ss. 251.1(1)(g) and (h), or does this reading rule apply in interpreting s. 251.1(1) wherever the person described is a trust [e.g., regarding s. 251.1(1)(c)(i), would two corporations be affiliated if they were each owned by a trust for a different family but the two trusts happened to have the same trustee?] CRA responded:

The explanatory notes for the amendments to subsection 251.1(4) of the Act that included the introduction of paragraph 251.1(4)(c) of the Act indicate that one of the effects of the rules is that two trusts are not affiliated simply because they share the same trustee and that a person is not affiliated with a trust simply because that person is affiliated with the trustee of the trust.

Consistent with the language in the legislation and the policy objectives outlined in the explanatory notes the interpretive rule in paragraph 251.1(4)(c) should be taken into account when interpreting subsection 251.1(1) regardless of whether there is a specific reference to a trust in the paragraph being examined.