I'll respond on the first part of the question, and Julie can respond on the second.
I'm looking at the definition of “entity”, which states that it is a “place of business in Canada, does business in Canada or has assets in Canada and that, based on its consolidated financial statements, meets at least two” out of the three criteria—$20 million in assets, $40 million in sales or 250 employees.
So if it's consolidated financial statements, I would interpret that to mean that a company that's doing less than $40 million in Canada, has less than $20 million in assets, or has fewer than 250 employees, but in its consolidated financial statements, as it presented them to Canada for the purposes of taxation or whatever, would be caught up in that definition.