Stapled securities
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