shareholder who beneficially holds shares in the borrowing corporation;
(b) Beneficially entitled to monies owned by the borrowing corporation to it;
(c) A corporation that has entered into a guarantee in respect of the principal debt secured by those
debt securities or in respect of interest thereon; or
(d) A corporation that is related to:
(i) Any corporation referred to in Subparagraphs (a), (b) or (c); or
(ii) The borrowing corporation.