—what I want to point out is that this “closely related” test is specific to the GST. It's not like the “related” test in income tax, whereby your brothers and sisters are “related”. We're talking here about 90% ownership of the value of the shares that have full voting control. This is the way it's described, and it's very specific to the GST.
In your example, there are three persons, but if you tell me that one sister owns 90% of the shares of the business of her other two sisters, then the group would be closely related, because essentially all of the important decisions would be made by only one sister, because she controls all the decisions of the three corporations. That would be a closely related group. However, if they are just three sisters who own shares of their own corporation, they're not closely related and they are not subject to this, as before—