Neil owns 100% of the issued shares of N Ltd. His wife, Susan, owns 60% of the

Question:

Neil owns 100% of the issued shares of N Ltd. His wife, Susan, owns 60% of the issued share of S Ltd. Their son, Ron, owns 50% of the shares of R Ltd. The remainder of the shares of S Ltd. and the remainder of the shares of R Ltd. are owned by Susan’s sister,
Mary.
Determine which of the corporations and individuals are related. Income tax reference: ITA 251.