For the purposes of Rule CRA-13.4.3 (c) and (d) and Rule CRA-13.4.3, a purchase or sale of accepted crypto-assets does not involve a change in the beneficial ownership if a person who had an interest in the accepted crypto-assets before the purchase or sale, or a person associated with the first-mentioned person in relation to those accepted crypto-assets, has an interest in the accepted crypto-assets after the purchase or sale.