Related person status determines GST treatment and valuation of transactions affecting attribution and supply characterization. The Related Person definition for GST identifies relational and control ties requiring adjusted valuation and attribution: officers/directors, partners, employer/employee, significant shareholding or control, one controlling the other, common control by a third party, joint control of a third party, family members, and sole agent/distributor relationships; the term includes legal persons. Employee services in the course of employment are excluded from supply treatment under Schedule III.