In the definition at the top of page 2, under proposed paragraph 2(1)(a), there are two definitions for what a “specified year” is. In this instance, what we're adding is the specified year for the purpose of allowing you early withdrawals without penalty. It says: “if the plan is a specified disability savings plan”, which is what this measure does, “each subsequent calendar year, but does not include any calendar year prior to” it. What that provision is saying is that after the election is made, after the certification is received, it can be any year after that. It's not limited to the five years.
In response to the question, in year six there's no requirement for recertification. Once the certification has been received, the provisions of this measure apply in any subsequent year.