158.17. Where a receipt or similar property (in this section referred to as the “receipt”) represents all or a portion of a particular security of an entity and the receipt would be described in paragraphs a and b of the definition of “stapled security” in the first paragraph of section 158.16 if it were a security of the entity, the following rules apply for the purpose of determining whether the particular security is a stapled security:(a) the particular security is deemed to be described in those paragraphs a and b; and
(b) any security that would be a reference security in respect of the receipt is deemed to be a reference security in respect of the particular security.