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more than 50% of the directors, trustees, officers or like officials of which deal at arm’s length with each other and with
more than 50% of the directors, trustees, officers or like officials of which deal at arm’s length with each other and with
more than 50% of the directors, trustees, officers or like officials of which deal at arm’s length with each other and with
where the foundation has been registered after February 15, 1984 or designated as a charitable organization or private foundation pursuant to subsection 149.1(6.3) or to subsection 110(8.1) or (8.2) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952,