19.5. For the purpose of including an investment made after 31 May 2024 in a class provided for in section 19.3, the following rules apply:(1) the mere fact that such an investment entails a security does not prevent it from being included in the class provided for in subparagraph 1 of the first paragraph of that section to the extent that it is part of a financing package, in which Fonds de transfert d’entreprise du Québec, s.e.c. participates, for the succession of an enterprise;
(2) where such an investment is made in an enterprise that is an investment fund, it may only be included in the class provided for in subparagraph 2 of the first paragraph of that section; and
(3) where such an investment is made in the real estate sector in relation to a new or substantially renovated income-producing immovable situated in Québec, it may only be included in the class provided for in subparagraph 3 of the first paragraph of that section.