Brilliant Resources makes a cash stated capital distribution without reliance on s. 84(2)

Brilliant Resources will be distributing a portion of the expropriation proceeds, previously received by its offshore subsidiary, as a stated capital distribution in reliance on s. 84(4.1) and will use the balance to start an investment business.

Neal Armstrong.  Summary of Brilliant Resources Circular under Spin-Offs & Distributions - S. 84(4.1)(a) distributions of proceeds.