This is not legal control. According to accounting standards, when it is in a position to influence its operations and set the objectives, policies, as well as the overall direction of an organization, the government is deemed to control that organization. Some of these foundations were established under an Act of Parliament and have very limited objects.
For example, they cannot borrow money; they use the fund provided to them by the government for very specific purposes. It is assumed that the federal government controlled the operations of these foundations, even though it did not do so on a day-to-day basis. The fact remains that it does control their objectives. For that reason, the results must be included in the Government of Canada's financial statements.