AT&T steadily reduced it's investment in the Bell Telephone Company of Canada, was it was legally know then, to about 4 per cent. It was my understanding that Northern Electric was wholly owned by Bell Canada.
Both the Bell Telephone Company of Canada and its subsidiary, Northern Electric, were parties to the "license agreement," a contract with the American Telephone and Telegraph Company which allowed them use use all of AT&T's patents and trademarks. This was the document that made a company a part of the Bell System.
Northern Electric built all kinds of equipment to the same Bell Labs designs as adopted by Western Electric. When a southeast Tulsa growth area needed serious relief more quickly than W.E. could provide it, they acquired an entire 5XB office from Northern Electric which became the newly-built NAtional office in Tulsa. The Bell chief engineer for Oklahoma was, of course, much interested in what would be different, but the only thing he could find different was that the paint on equipment housings and the like was beige rather than the rather dingy blue that W.E. used..
Both C> Although the question is of historical interest only at this point
It is not all that uncommon in the business world for the acquirer to take the name of the acquired company. Phil Anshutz's (he of Qwest fame, among many other businesses) Denger and Rio Grande Western Railroad acquired that Southern Pacific Company, parent of the Southern Pacific Railroad (which had long since divested Sprint). Then he changed the name of the company to Southern Pacific. (Also of historic interest only, since the Union Pacific Railroad acquired Southern Pacific and dropped the name).
NationsBank, formerly NCNB National Bank, and before that North Carolina National Bank, acquired Bank of America and then changed its name to Bank of America.
Wes Leatherock snipped-for-privacy@aol.com snipped-for-privacy@yahoo.com