Paul Stepak, J. Scott Wilkie, "Relieving and Clarifying Changes to Canadian Bump Rules", Corporate Finance, Volume XVIII, No. 3, 2012, p. 2130 at 2132:

Summary Under
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(c.4) - Subparagraph 88(1)(c.4)(ii)
  • Indebtedness issued for money is specified property – this rule now confirms, from and after 2001, that indebtedness issued solely for...

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Summary Under
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(c.9)
  • References to a share in the definition of specified property includes a right to acquire a share – this rule now confirms, from and after...

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