If you have shares of ForeignCo that have a fixed redemption date and you extend that date, that is an investment. If you acquire shares of another Canadian corporation, more than 75 per cent of whose property is shares of ForeignCo, a so-called indirect acquisition, that is an investment.
Ou encore, si on achète des actions d'une autre société canadienne qui appartient dans une proportion de plus de 75 p. 100 à une compagnie étrangère, ce qu'on appelle une acquisition indirecte.