Mr. Chair, I could answer that question and then one of my colleagues may have more to add.
The legislation doesn't contemplate any specific guidelines, but it is the CRA's policy that they would typically make information available to taxpayers on their website with respect to how they would interpret and apply rules. My expectation is that they would provide additional guidance.
There's no sort of certificate process. It would just be a situation where, if a taxpayer thinks they qualify for one of the exemptions, they would file their tax return on that basis. Then it would be up to the CRA to audit that and see if they agree that the taxpayer has complied.