C-67.3, an investment deposit of a credit union is deemed to be a share of a separate class of the capital stock of a predecessor corporation in respect of the amalgamation the adjusted cost base and paid up capital of which to the credit union is equal to the adjusted cost base to the credit union of the investment deposit immediately before the amalgamation if(a)immediately before the amalgamation, the investment deposit is an investment deposit to which section 425 of theSavings and Credit Unions Act, R.S.Q., c