Despite subsection 5.2(1), an issuer may file an interim certificate in Form 52-109F2 – IPO/RTO for the first interim period 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 an interim period.