Full text
the individual has filed for a taxation year with the Minister the certificate described in paragraph (a.2) or (a.3), and
the individual has filed for a taxation year with the Minister the certificate described in paragraph (a.2) or (a.3), and
the individual has filed for a taxation year with the Minister the certificate described in paragraph (a.2) or (a.3), and
the individual has filed for a taxation year with the Minister the certificate described in paragraph 118.3(1)(a.2), and