14.2 (1) In this section, “affiliate” has the same meaning as in subsection 3 (14) of the Land Transfer Tax Act; “custom computer program” means a computer program that is designed and developed solely to meet the specific requirements of, and that is intended for the exclusive use of, a particular person, and includes a computer program that is modified as described under clause (2) (c) or (d); “modifications” means changes other than upgrades made to the source code of a computer program; “pre-written computer program” means a pre-packaged computer program that may be purchased in a form that is ready for use without further modifications and includes a computer program that is designed and developed for the use of more than one person; “upgrades” means improvements to a computer program that are offered to or available to all licensees of that computer program.  O. Reg. 383/99, s. 5; O. Reg. 282/04, s. 2 (1, 2). (2) For the purpose of paragraph 62 of subsection 7 (1) of the Act, a computer program is considered to be designed and developed to meet the specific requirements of the initial purchaser if, (a) the computer program is a custom computer program, whether designed and developed by the vendor or by an affiliate of the vendor; (b) any modification to a custom computer program is made for the same person for whom the computer program was originally designed and developed; (c) a modification is made before July 19, 2002 to a pre-written computer program solely to meet the specific requirements of a particular person and the price of, or payment for, the modification is separate from and is greater than the price of, or payment for, the computer program; (c.1) one or more modifications are made to a pre-written computer program to meet the specific requirements of a particular person and the price of, or payment for, all such modifications made on or after July 19, 2002 is separate from and is greater than the price of, the payment for or the cost of the computer program; (c.2) one or more modifications are made to a pre-written computer program by a particular person and the salary cost of making all such modifications made on or after July 19, 2002 is separate from and is greater than the price of, the payment for or the cost of the computer program; (c.3) a combination of the modifications described in clauses (c.1) and (c.2) are made to a pre-written computer program and the price of, the payment for or the salary cost of all such modifications made on or after July 19, 2002 is separate from and is greater than the price of, the payment for or the cost of the computer program; (d) a pre-written computer program is modified as a condition of its sale solely to meet the specific requirements of a particular person and the price of or payment for the computer program, as modified, is more than 200 per cent of the price that would have been the price of or payment for the computer program without the modifications; (e) any further modifications to a computer program described in clause (a), (b), (c), (c.1), (c.2), (c.3) or (d) are made for the same person for whom the computer program was originally designed and developed; or (f) a computer program described in clause (a), (b), (c), (c.1), (c.2), (c.3) or (d) that is used in a business is sold in a transaction in which the purchaser acquires all or substantially all of the business assets and will continue to carry on the business, and any modifications to the computer program provided to the purchaser.  O. Reg. 383/99, s. 5; O. Reg. 282/04, s. 2 (3-5). (3) Subsection (2) does not apply to a computer program that is a copy of the computer program described in clause (2) (a), (b), (c) or (d) or that is sold or leased to or licensed for use by any person other than the person for whom the program was designed or developed.  O. Reg. 383/99, s. 5. (4) For the purposes of clause (2) (c), (c.1), (c.2), (c.3) or (d), the price of or payment for a pre-written computer program is the price paid for the initial licence and does not include the price paid for any additional licences acquired by the purchaser.  O. Reg. 282/04, s. 2 (6).