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the payment is made to, or on behalf of, a subscriber under the plan who is resident in Canada when the payment is made,
the payment is made to, or on behalf of, a subscriber under the plan who is resident in Canada when the payment is made,
the payment is made to, or on behalf of, a subscriber under the plan who is resident in Canada when the payment is made,
the payment is made to, or on behalf of, a person and not jointly to, or on behalf of, more than one person,