“Transfer” definition of section 24J of ITA

“transfer”, in relation to an instrument, includes

 

(a)     the transfer, sale, assignment or disposal in any other manner of such instrument by the holder or issuer thereof, as the case may be; or

 

(b)     the acquisition of such instrument by the holder or issuer thereof, as the case may be, by way of a transfer, sale, assignment or disposal in any other manner,

 

but does not include the redemption of such instrument;