Eastern Daylight Saving Time, June 18, 1987 to the particular time and the predecessor corporations were related to each other throughout that period, or(ii)each of the predecessor corporations and the new corporation is a corporation described in any of paragraphs (a) to (d) of the definitionrestricted financial institutionin subsection 248(1),a taxable RFI share acquired by the new corporation from a predecessor corporation on the amalgamation shall be deemed to have been acquired by the new corporation at the time it was acquired by the predecessor corporation.
(i)a share of a corporation that was issued before 8:00 p.m