"dered to have been received as a consequence of(i) an amendment to which subsection 147.4(2) would, but for subparagraph 147.4(2)(a)(ii), apply, or(ii) a substitution to which paragraph 147.4(3)(a) applies;(h) the time at which a stakeholder is considered to receive a benefit in connection with the demutualization of an insurance corporation is(i) where the benefit is a payment made at or before t" . . . .