![]() (iii) the first day after Jon which any security of the entity becomes a stapled security other than by way of ![]() (ii) the first day after Jon which any of those securities is materially altered, and (a) if one or more securities of the entity would have been stapled securities of the entity on Octoand Jhad the definition stapled security in this subsection come into force on October 31, 2006, the period that begins on Jand ends on the earliest of (b) an entity that at that time is a subsidiary of an entity that is a subsidiary of the particular entity. ( filiale) (a) an entity in which the particular entity holds at that time securities that have a total fair market value greater than 10% of the equity value of the entity and ![]() Subsidiary, of a particular entity at any time, means (iii) the reference security is a security of another entity and the particular entity or the other entity is a real estate investment trust or a subsidiary of a real estate investment trust. ( titre agrafé) (ii) the reference security is a security of another entity, one of the particular entity or the other entity is a subsidiary of the other, and the particular entity or the other entity is a corporation, SIFT partnership or SIFT trust, or (i) the reference security and the particular security are securities of the particular entity and the particular entity is a corporation, SIFT partnership or SIFT trust, (b) the particular security or the reference security is listed or traded on a stock exchange or other public market and (ii) is listed or traded with the particular security on a stock exchange or other public market under a single trading symbol (i) is or may be required to be transferred together or concurrently with the particular security as a term or condition of the particular security, the reference security, or an agreement or arrangement to which the particular entity (or if the reference security is a security of another entity, the other entity) is a party, or (a) another security (referred to in this section as the “reference security”) Stapled security, of a particular entity at any time, means a particular security of the particular entity if at that time (d) if the entity is a partnership, an interest as a member of the partnership. ( titre) ![]() (c) if the entity is a trust, an income or a capital interest in the trust and (ii) a right to control in any manner whatever the voting rights of a share of the capital stock of the corporation if it can reasonably be concluded that one of the reasons that a person or partnership holds the right to control is to avoid the application of subsection (3) or 12.6(3) (i) a share of the capital stock of the corporation, and Real estate investment trust has the same meaning as in subsection 122.1(1). ( fiducie de placement immobilier) security ![]() entityĮntity has the same meaning as in subsection 122.1(1). ( entité) equity valueĮquity value has the same meaning as in subsection 122.1(1). ( valeur des capitaux propres) real estate investment trust PART I Income Tax (continued) DIVISION B Computation of Income (continued) SUBDIVISION B Income or Loss from a Business or Property (continued)ġ8.3 (1) The following definitions apply in this section. ![]()
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