I am Sonia Beaulieu. I am with the tax counsel division of the Department of Finance. It's one of the legal services at the Department of Finance.
You raised the issue of “or” in the English version. However, in French when we draft legislation we don't put “or” or “and” between paragraphs. It's reflected in the preamble of the section and it says:
“[...] ainsi que celles des années ci-après qui sont applicables:”
So the “or” concept is there.