For the purposes of subsection (2CC Subsection 2CD: )(a), a person is ``wealthy'' if an independent chartered
accountant certifies, no more than 6 months before the offer is made, that the chartered accountant is satisfied on
reasonable grounds that the person—
(a) has net assets of at least $2,000,000; or
(b) had an annual gross income of at least $200,000 for each of the last 2 financial years.