Capitalization Change

Any change in the issued and outstanding listed securities of an issuer. This change may involve the issuance, repurchase, or cancellation of listed securities or listed securities that are issuable upon conversion or exchange of other securities of an issuer

Capital Trust

A form of financial trust that differs from other trusts in that it looks more like a fixed income instrument than an equity issue. Capital trusts are generally issued by banks or other financial intermediaries. These investment vehicles trade like a debt instrument with$1,000 face value and trade with accrued interest.
The business objective of capital trusts is to acquire and hold assets that will generate net income for distribution to unit holders. The trust's assets may consistof residential mortgages, mortgage co-ownership interests, mortgage-backed securities, other eligible investments, and other qualified debt obligations. Capital trust assets are usually acquired from and serviced by the issuing institution and/or its affiliates.

Capital Gain or Loss

Profit or loss resulting from the sale of certain assets classified under the federal income tax legislation as capital assets. This includes stocks and other investments such as investment property.

Canadian Securities Institute(CSI)

The national educational organization of the securitiesindustry sponsored by the Investment Dealers Association of Canada, Toronto Stock Exchange, theBourse de Montréal and TSX Venture Exchange.

Canadian Investor Protection Fund (CIPF)

A fund established to protect customers in the event of insolvency of a member of any of the following sponsoring self-regulatory organizations: the Bourse deMontréal, Toronto Stock Exchange, TSX Venture Exchange and the Investment Dealers Association of Canada

Canadian Derivatives Clearing Corporation (CDCC)

The designated central clearing corporation for options and futures trading on the Bourse de Montréal. Previously known as Trans Canada Options Inc. (TCO).

Canadian Depository for Securities Limited (CDS)

Canada's national securities depository, Canadian Depository for Securities Limited (CDS), provides clearing and settlement services in support of trading in equity, fixed income, and money markets.CDS is owned by major Canadian chartered banks, members of the Investment Dealers Association of Canada (IDA), and TSX Inc. CDS is regulated by the Ontario Securities Commission, L'Autorité des marchés financiers (the securities commission of Quebec), and the Bank of Canada.

Call Option

An option which gives the holder the right, but not theobligation, to buy a fixed amount of a certain stock at a specified price within a specified time. Calls are purchased by investors whoexpect a price increase.

Capitalization Effective Date

The date that the capitalization change is reflected in the issuer's share register, regardless of when it is reported to the Exchange

Capitalization or Capital Structure

Total dollar amount of all money invested in a company, such as debt, preferred and common stock, contributed surplus and retained earnings of a company.