Full text
at the beginning of the fifth calendar year within the participation period if, in each of the fourth and fifth calendar years within the participation period,
at the beginning of the fifth calendar year within the participation period if, in each of the fourth and fifth calendar years within the participation period,
at the beginning of the fifth calendar year within the participation period, if subparagraphs (i) and (ii) do not apply and the person would not be entitled to claim an amount under subsection 118.6(2) in respect of at least three months in each of the fourth and fifth calendar years within that period, if that subsection were read without reference to paragraph (b) of the description of B in that subsection, and