158. For the purposes of section 157 and sections 159 to 179:
(a) every director or senior officer of a company that is itself an insider of a corporation is deemed an insider of such corporation;
(b) the acquisition or disposition by an insider of a put, call or other transferable option with respect to a capital security is deemed a change in the beneficial ownership of such capital security; and
(c) for the purpose of reporting under sections 159 to 164, ownership is deemed to pass at such time as an offer to sell is accepted by the purchaser or his agent or an offer to buy is accepted by the vendor or his agent.