358.0.1.1. For the purpose of applying this chapter to an individual for the taxation year 2020 or 2021, section 358.0.1 is to be read(a) as if “c, c.1 and” were inserted after “under any of paragraphs” in subparagraph iii of subparagraph b of the first paragraph; and
(b) without reference to subparagraph i of subparagraph a of the second paragraph if, at any time in the year, the individual was entitled to an amount referred to in any of paragraphs c, c.1 and e.2 to e.6 of section 311, in respect of that year.