Income Tax Act — I-3.3 248
tered by the Minister for the purposes of this Act and whose registration has not been revoked; ( régime de pension agréé ) registered retirement income fund or RRIF have the same meaning as registered retirement income fund in subsection 146.3(1); ( fonds enregistré de revenu de retraite ou FERR ) registered retirement savings plan or RRSP have the same meaning as registered retirement savings plan in subsection 146(1); ( régime enregistré d’épargne-retraite ou REER ) registered securities dealer means a person registered or licensed under the laws of a province to trade in securities, in the capacity of an agent or principal, without any restriction as to the types or kinds of securities in which that person may trade; ( courtier en valeurs mobilières inscrit ) registered supplementary unemployment benefit plan has the meaning assigned by subsection 145(1); ( régime enregistré de prestations supplémentaires de chômage ) regulation means a regulation made by the Governor in Council under this Act; ( réglementaire ) relevant factor means (a) for taxation years that end before 2010, 3, and (b) for taxation years that end after 2009, the amount determined by the formula 1/(A – B) where A is the percentage set out in paragraph 123(1)(a), and B is the percentage that is the corporation’s general rate reduction percentage (as defined by section 123.4) for the taxation year; ( facteur de référence ) restricted farm loss has the meaning assigned by subsection 31(1.1); ( perte agricole restreinte ) restricted financial institution means (a) a bank, (b) a corporation 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, (c) a credit union, (d) an insurance corporation, (e) a corporation whose principal business is the lending of money to persons with whom the corporation is dealing at arm’s length or the purchasing of debt obligations issued by such persons or a combination thereof, (e.1) a corporation described in paragraph (g) of the definition financial institution in subsection 181(1), or (f) a corporation that is controlled by one or more corporations described in any of paragraphs (a) to (e.1); ( institution financière véritable ) restricted interest and financing expense has the same meaning as in subsection 111(8); ( dépense d’intérêts et de financement restreinte ) retirement compensation arrangement means a plan or arrangement under which contributions (other than payments made to acquire an interest in a life insurance policy) are made by an employer or former employer of a taxpayer, or by a person with whom the employer or former employer does not deal at arm’s length, to another person or partnership (in this definition and in Part XI.3 referred to as the “custodian”) in connection with benefits that are to be or may be received or enjoyed by any person on, after or in contemplation of any substantial change in the services rendered by the taxpayer, the retirement of the taxpayer or the loss of an office or employment of the taxpayer, but does not include (a) a registered pension plan, (a.1) a pooled registered pension plan, (b) a disability or income maintenance insurance plan under a policy with an insurance corporation, (c) a deferred profit sharing plan, (d) an employees profit sharing plan, (e) a registered retirement savings plan, (f) an employee trust, (f.1) an employee life and health trust, (g) a group sickness or accident insurance plan, (h) a supplementary unemployment benefit plan, (i) a vacation pay trust described in paragraph 149(1)(y), (j) a plan or arrangement established for the purpose of deferring the salary or wages of a professional athlete for his services as such with a team that participates in a league having regularly scheduled games (in this definition referred to as an “athlete’s plan”), where (i) the plan or arrangement would, but for paragraph (j) of the definition salary deferral arrangeme