r. 8
(1) For the purposes of regulation 7(k), the value of the direct interest is the proportion (expressed as a percentage) of the voting power of all voting shares issued by the corporation that the person can exercise, or significantly influence the exercise of, the voting power attached to the voting shares.
(2) For the purposes of regulation 7(l), the value of the direct interest is the proportion (expressed as a percentage) of the voting power of all interests in a trust that the person can exercise, or significantly influence the exercise of, the voting power attached to that interest in the trust.