For this purpose, control includes direct or indirect ownership of(a)in the case of a corporation, shares of the capital stock of a corporation that(i)give their holders more than 50% of the votes that could be cast at the annual meeting of the shareholders of the corporation, and(ii)have a fair market value of more than 50% of the fair market value of all the issued and outstanding shares of the capital stock of the corporation;(b)in the case of a partnership, an interest as a member of the partnership that entitles the member to more than 50% of(i)the income or loss of the partnership, or(ii)the assets (net of liabilities) of the partnership if it were to cease to exist; and(c)in the case of a trust, an interest as a beneficiary under the trust with a fair market value that is greater than 50% of the fair market value of all interests as a beneficiary under the trust. (entité liée)reportable accountreportable accountmeans an account that(a)is held by(i)one or more reportable persons, or(ii)by a passive NFE, if one or more controlling persons of the passive NFE is a reportable person; and(b)has been identified as meeting the conditions in paragraph (a) in accordance with the due diligence procedures described in sections 272 to 277. (compte déclarable)reportable jurisdictionreportable jurisdictionmeans a jurisdiction other than Canada and the United States of America. (juridiction soumise à déclaration)reportable jurisdiction personreportable jurisdiction personmeans a natural person or entity that is resident in a reportable jurisdiction under the tax laws of that jurisdiction, or an estate of an individual who was a resident of a reportable jurisdiction under the tax laws of that jurisdiction immediately before death