Despite subsection 4.2(1), an issuer may file an annual certificate in Form 52-109F1 – IPO/RTO for the first financial year that ends after the completion of a reverse takeover if
(a) the issuer is the reverse takeover acquiree in the reverse takeover;
(b) the reverse takeover acquirer was not a reporting issuer immediately before the reverse takeover; and
(c) the first financial period that ends after the completion of the reverse takeover is a financial year.