Full text
an individual (other than an individual to whom section 149 or 149.1 applies or a trust),
an individual (other than an individual to whom section 149 or 149.1 applies or a trust),
an individual (other than an individual to whom section 149 or 149.1 applies or a trust),
an individual (other than an individual to whom section 149 or 149.1 applies or a testamentary trust),