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