A combination of two or more securities, one of which is the reference security of the particular security, to which the following conditions apply:

• The reference security:
  • is (or may have) to be transferred with the particular security;
  • is listed or traded with the particular security on a stock exchange or other public market under a single trading symbol.
• At least one of the securities is listed or traded on a stock exchange or other public market.
• The securities are issued by, as applicable:
  • a single entity that is a corporation, a specified flow-through (SIFT) partnership or a specified flow-through (SIFT) trust;
  • 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.