“minor” is defined almost identically in the long and short forms of prospectus (reference to “financial information” versus “financial results”)
Item 34.1 of Form 41-101F1: In this Item
(a) the impact of subsidiaries, on a combined basis, on the financial statements of the parent entity is “minor” if each item of the summary financial information of the subsidiaries, on a combined basis, represents less than three percent of the total consolidated amounts
Item 13.1 of Form 44-101F1: (1) In this Item
(a) the impact of subsidiaries, on a combined basis, on the financial results of the parent entity is “minor” if each item of the summary financial information of the subsidiaries, on a combined basis, represents less than 3% of the total consolidated amounts