3For the purposes of section 533 of the Act, a company may, directly or indirectly, enter into any of the following transactions with a related party of the company:(a)an allocation of an amount by or to the company made pursuant to subsection 18(2.3), 125(3), 127(10.3), 181.5(2), 190.15(2), 190.16(2) or 191.1(3) of the Income Tax Act;(b)an allocation of an amount by or to the company made pursuant to subsection 74.1(10) of the Corporations Tax Act of Ontario;(c)an agreement or amended agreement described in subsection 191.3(1) of the Income Tax Act under which(i)the company agrees to pay all or a portion of the tax of the related party, and(ii)the related party agrees to pay the company an amount at least equal to the additional costs incurred by the company, including additional taxes payable under the Income Tax Act, as a result of the company entering into the agreement or amended agreement;(d)an agreement or amended agreement described in subsection 191.3(1) of the Income Tax Act under which the related party agrees to pay all or a portion of the tax of the company;(e)the issue by or to the company of conversion privileges, options or rights to acquire securities the issuance of which is not otherwise provided for in the terms and conditions pursuant to which a security is being or has been issued;(f)the purchase, for the purpose of cancellation, of any shares or debt obligations issued by or to the company the purchase of which is not otherwise provided for in the terms and conditions pursuant to which the shares or debt obligations were issued;(g)the redemption of any redeemable shares or any debt obligations issued by or to the company the redemption of which is not otherwise provided for in the terms and conditions pursuant to which the shares or debt obligations were issued; or(h)the payment or delivery of money or property by or to the company as a consequence of a reduction of the stated capital of the company or related party.