94.5R1. An individual contemplated in section 94.5 of the Act shall meet the following conditions:(1) he shall have filed a fiscal return contemplated in section 1000 of the Taxation Act (chapter I-3) for the preceding taxation year; (2) his name, Social Insurance Number and civil status indicated in the fiscal return filed for the year shall be identical to those indicated in the return referred to in paragraph 1;
(3) he shall not be indebted to the State under a fiscal law or a law mentioned in section 31R1;
(4) (paragraph revoked);
(5) he shall not have become bankrupt in the calendar year that includes the year; and
(6) he shall not owe an amount exigible under the Act to facilitate the payment of support (chapter P-2.2).