Abstract: . . .  lessee or borrower who carries on another small business; or the lessee shares management services, administrative services, equipment, facilities or overhead expenses of the business with the other lessee or borrower, but is not in partnership with that lessee or borrower. Despite the above, a lessee is not related to another lessee or borrower for the purpose of the Capital Leasing Regulations if their businesses are located at different premises and neither derives more than 25% of their actual or projected gross revenues from the other. For the purpose of the above, "control" means the holding of shares of a corporation to which are attached more than 50% of the votes necessary to elect a majority of its directors. IC 2839e (2004/11) . . .
. . .  plus 25). Indicate the amount of registration fee that is payable for the capital lease. It must represent 2% of the "Financed cost of the equipment" on Line 22. The lessor must submit a cheque for this amount along with this registration form. Indicate the lesser of the value of the bargain purchase price and the residual value of the equipment set out in the capital lease. INSTRUCTIONS FOR THE LESSEE Related lessees / borrowers For the purpose of the Capital Leasing Regulations, a lessee is related to another lessee or borrower if: either the lessee or borrower directly or indirectly controls the other in any manner; or both lessees or both the lessee and the borrower are directly or indirectly controlled in any manner by the same person . . .
. . .  amount of the registration fee to be remitted to the Minister according to Line 27. Indicate the total financing amount of the capital lease (Line 24 plus 25). Indicate the amount of registration fee that is payable for the capital lease. It must represent 2% of the "Financed cost of the equipment" on Line 22. The lessor must submit a cheque for this amount along with this registration form. Indicate the lesser of the value of the bargain purchase price and the residual value of the equipment set out in the capital lease. INSTRUCTIONS FOR THE LESSEE Related lessees / borrowers For the purpose of the Capital Leasing Regulations, a lessee is related to another lessee or borrower if: either the lessee or borrower directly or indirectly controls . . .
. . .  registration fee to be remitted to the Minister according to Line 27. Indicate the total financing amount of the capital lease (Line 24 plus 25). Indicate the amount of registration fee that is payable for the capital lease. It must represent 2% of the "Financed cost of the equipment" on Line 22. The lessor must submit a cheque for this amount along with this registration form. Indicate the lesser of the value of the bargain purchase price and the residual value of the equipment set out in the capital lease. INSTRUCTIONS FOR THE LESSEE Related lessees / borrowers For the purpose of the Capital Leasing Regulations, a lessee is related to another lessee or borrower if: either the lessee or borrower directly or indirectly controls the other . . .
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