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: