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An issuer listing as a result of a plan of arrangement. A plan of arrangement is a form of corporate reorganization that must be approved by a court and by the corporation’s shareholders or others affected by the proposed arrangement, all as prescribed by corporate legislation. A plan of arrangement can take various forms, including:An amalgamation of two or more corporations A division of the business of the corporation A transfer of all or substantially all of the property of the corporation to another corporation An exchange of securities of the corporation held by security holders of the corporation for other securities, money, or other property that is not a takeover bid A liquidation or dissolution of the corporation A compromise between the corporation and its creditors or holders of its debt Any combination of the foregoing.

A reorganization that usually results in a newly listed issuer acquiring a business division or assets as its principal operating asset from another issuer (the reorganized issuer), with security holders of the reorganized issuer holding securities in both issuers, following completion of the reorganization.

A security issue that is newly added to the list of tradable security issues of an exchange. It is accompanied with a new listing date.

An issue that is recorded on the transfer agent’s electronic book rather than being held as a physical note.

A listed issuer that is subject to special reporting rules.

A special-term order when there is a clear understanding between the buying and selling parties that they will settle the trade directly with each other.

Expenses not due to basic business of company.

Income not derived from basic business of company. 

A special term order when one or more participants in the trade is not a Canadian resident.

Profits a company can be expected to achieve taking out cyclical effects and unusual events such as one-time write-offs caused by late product releases, customer bankruptcies and the like.