Income Tax Act — I-3.3 146.4
Definitions 146.4 (1) The following definitions apply in this section. assistance holdback amount , in relation to a disability savings plan, has the meaning assigned under the Canada Disability Savings Act . ( montant de retenue ) contribution to a disability savings plan does not include (other than for the purpose of paragraph (b) of the definition disability savings plan ) (a) an amount paid into the plan under or because of the Canada Disability Savings Act or a designated provincial program; (b) an amount paid into the plan under or because of any other program that has a similar purpose to a designated provincial program and that is funded, directly or indirectly, by a province (other than an amount paid into the plan by an entity described in subparagraph (a)(iii) of the definition qualifying person in its capacity as holder of the plan); (c) an amount transferred to the plan in accordance with subsection (8); or (d) other than for the purposes of paragraphs (4)(f) to (h) and (n), (i) a specified RDSP payment as defined in subsection 60.02(1), or (ii) an accumulated income payment made to the plan under subsection 146.1(1.2). ( cotisation ) designated provincial program means a program that is established under the laws of a province and that supports savings in registered disability savings plans. ( programme provincial désigné ) disability assistance payment , in relation to a disability savings plan of a beneficiary, means any payment made from the plan to the beneficiary or to the beneficiary’s estate. ( paiement d’aide à l’invalidité ) disability savings plan of a beneficiary means an arrangement (a) between (i) a corporation (in this definition referred to as the “issuer”) (A) that is licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada the business of offering to the public its services as trustee, and (B) with which the specified Minister has entered into an agreement that applies to the arrangement for the purposes of the Canada Disability Savings Act , and (ii) one or more of the following: (A) the beneficiary, (B) an entity that, at the time the arrangement is entered into, is a qualifying person described in paragraph (a) or (b) of the definition qualifying person in relation to the beneficiary, (B.1) if the arrangement is entered into before 2027, a qualifying family member in relation to the beneficiary who, at the time the arrangement is entered into, is a qualifying person in relation to the beneficiary, (B.2) a qualifying family member in relation to the beneficiary who, at the time the arrangement is entered into, is not a qualifying person in relation to the beneficiary but is a holder of another arrangement that is a registered disability savings plan of the beneficiary, and (C) a legal parent of the beneficiary who, at the time the arrangement is entered into, is not a qualifying person in relation to the beneficiary but is a holder of another arrangement that is a registered disability savings plan of the beneficiary; (b) under which one or more contributions are to be made in trust to the issuer to be invested, used or otherwise applied by the issuer for the purpose of making payments from the arrangement to the beneficiary; and (c) that is entered into in a taxation year in respect of which (i) the beneficiary is a DTC-eligible individual, or (ii) the beneficiary is not a DTC-eligible individual and an amount is to be transferred from a registered disability savings plan of the beneficiary to the arrangement in accordance with subsection (8). ( régime d’épargne-invalidité ) DTC-eligible individual , in respect of a taxation year, means an individual in respect of whom an amount is deductible, or would if this Act were read without reference to paragraph 118.3(1)(c) be deductible, under section 118.3 in computing a taxpayer’s tax payable under this Part for the taxation year. ( particulier admissible au CIPH ) holder of a disability savings plan at any tim