5.02(13)Despite subsection (10), if a person authorized to defer an amount of taxes under this section dies and if his or her surviving spouse or common-law partner continues to occupy the same real property, the surviving spouse or common-law partner may, on a form provided by the Minister and in accordance with the regulations, apply to continue to defer the taxes on that property and, if the Minister considers it appropriate, the Minister may approve the application and waive the requirements in subsection (10) until the surviving spouse or common-law partner dies, transfers the real property or no longer meets the criteria referred to in paragraph (2)(
a).