Section 113 —
insert—
"address" means—
(a) for an individual—(i) the individual’s usual place of residence; or(ii) a postal address for the individual; or(iii) if a matter relates to a business owned or controlled by the individual—the address of the business; or
(b) for a corporation—(i) the head office, a registered office or a principal office of the corporation; or(ii) a postal address for the corporation.