Stapled securities

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A combination of two or more securities to which the following conditions apply:

  • the securities are required to be transferred together, as one security is the other security's reference security
  • one or more of the securities are listed or traded on a stock exchange or other public market
  • the securities are issued:
    • by a single entity that is a corporation, a specified flow-through (SIFT) partnership or a specified flow-through (SIFT) trust 
    • by separate entities, where one entity is a subsidiary of the other, and one entity is a corporation, a SIFT partnership or a SIFT trust
    • separate entities, one of which is a real estate investment trust (REIT) or a subsidiary of a REIT

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