Eastern Daylight Saving Time, June 18, 1987, the share shall be deemed to have been issued at the particular time and the guarantee agreement shall be deemed to have been given as part of a series of transactions that included the issuance of the share,but does not include a share that is at the particular time a prescribed share or a share described in paragraph (e) of the definitionterm preferred sharein this subsection during the applicable time period referred to in that paragraph and, for the purposes of this definition,(c)the dividend entitlement of a share of the capital stock of a corporation shall be deemed not to be fixed, limited to a maximum or established to be not less than a minimum where all dividends on the share are determined solely by reference to the dividend entitlement of another share of the capital stock of the corporation or of another corporation that controls the corporation that would not be a taxable preferred share if(i)this definition were read without reference to paragraph (f),(ii)the other share were issued after June 18, 1987, and(iii)the other share were not a grandfathered share, a prescribed share or a share described in paragraph (e) of the definitionterm preferred sharein this subsection,(d)the liquidation entitlement of a share of the capital stock of a corporation shall be deemed not to be fixed, limited to a maximum or established to be not less than a minimum where all the liquidation entitlement is determinable solely by reference to the liquidation entitlement of another share of the capital stock of the corporation or of another corporation that controls the corporation that would not be a taxable preferred share if(i)this definition were read without reference to paragraph (f),(ii)the other share were issued after June 18, 1987, and(iii)the other share were not a grandfathered share, a prescribed share or a share described in paragraph (e) of the definitionterm preferred sharein this subsection,(e)where at any particular time after 8:00 p.m