Is a corporation controlled by the same person or group of persons?

As can be seen in the case of Minister of National Revenue v. Consolidated Holding, 1971 CanLII 191 (SCC), [1974] S.C.R. 419, certain statutes do contain the words “controlled by the same person or group of persons” such as paragraph 39(4)(b) of the Income Tax Act, RSC 1952, c 148, as amended which deals with whether two corporations are associated. It provides as follows: 39(4) For the purpose of this section, one corporation is associated with another in a taxation year if, at any time in the year, (…) (b) both of the corporations were controlled by the same person or group of persons, (…)