Stapled securities

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

• the reference security:
  • is or may be required to be transferred with the particular security, or
  • is listed or traded with the particular security on a stock exchange or other public market under a single trading symbol;
• one or more of the securities is listed or traded on a stock exchange or other public market;
• the securities are issued:
  • by a single entity that is a corporation, a SIFT partnership or a 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, or
  • separate entities, one of which is a REIT or a subsidiary of a REIT.

Section 158.16