Please understand that in the eight years since the AC21 legislation was signed into law, the CIS has refused to promulgate lawful regulations implementing the statute. As such, the only "law" on the subject is the statute itself. The following text is taken from the CIS Adjudicators Field Manual. It is not law in any sense of that word. It is, at best, a non-binding policy statement and should be regarded as such and nothing more. This information is presented here for informational purposes, not as legal authority of any sort.