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at the time the remuneration is paid, the payee is neither the individual’s spouse or common-law partner nor under 18 years of age, and
at the time the remuneration is paid, the payee is neither the individual’s spouse or common-law partner nor under 18 years of age, and
at the time the remuneration is paid, the payee is neither the individual’s spouse or common-law partner nor under 18 years of age, and
at the time the remuneration is paid, the payee is neither the individual’s spouse nor an individual who is under 18 years of age, and