Income Tax Act — I-3.3 146.4
e contract were disposed of in the calendar year. ( plafond ) specified Minister means the minister designated under section 4 of the Canada Disability Savings Act . ( ministre responsable ) specified year , for a disability savings plan of a beneficiary means the particular calendar year in which a medical doctor or a nurse practitioner licensed to practise under the laws of a province (or of the place where the beneficiary resides) certifies in writing that the beneficiary’s state of health is such that, in the professional opinion of the medical doctor or the nurse practitioner, the beneficiary is not likely to survive more than five years and (a) if the plan is a specified disability savings plan, each subsequent calendar year, but does not include any calendar year prior to the calendar year in which the certification is provided to the issuer of the plan; or (b) in any other case, each of the five calendar years following the particular calendar year, but does not include any calendar year prior to the calendar year in which the certification is provided to the issuer of the plan. ( année déterminée ) Specified disability savings plan (1.1) If, in respect of a beneficiary under a registered disability savings plan, a medical doctor or a nurse practitioner licensed to practise under the laws of a province (or of the place where the beneficiary resides) certifies in writing that the beneficiary’s state of health is such that, in the professional opinion of the medical doctor or the nurse practitioner, the beneficiary is not likely to survive more than five years, the holder of the plan elects in prescribed form and provides the election and the medical certification in respect of the beneficiary to the issuer of the plan, and the issuer notifies the specified Minister of the election in a manner and format acceptable to the specified Minister, then the plan becomes a specified disability savings plan at the time the notification is received by the specified Minister. Ceasing to be a specified disability savings plan (1.2) A plan ceases to be a specified disability savings plan at the earliest of the following times: (a) the time that the specified Minister receives a notification, in a manner and format acceptable to the specified Minister, from the issuer of the plan that the holder elects that the plan is to cease to be a specified disability savings plan; (b) the time that is immediately before the earliest time in a calendar year when the total disability assistance payments, other than non-taxable portions, made from the plan in the year and while it was a specified disability savings plan exceeds $10,000 (or such greater amount as is required to satisfy the condition in subparagraph (d)(i)); (c) the time that is immediately before the time that (i) a contribution is made to the plan, (ii) an amount described in any of paragraphs (a) and (b) and subparagraph (d)(ii) of the definition contribution in subsection (1) is paid into the plan, (iii) the plan is terminated, (iv) the plan ceases to be a registered disability savings plan as a result of the application of paragraph (10)(a), or (v) is the beginning of the first calendar year throughout which the beneficiary under the plan has no severe and prolonged impairments with the effects described in paragraph 118.3(1)(a.1); and (d) the time immediately following the end of a calendar year if (i) in the year the total amount of disability assistance payments made from the plan to the beneficiary is less than the amount determined by the formula set out in paragraph (4)(l) in respect of the plan for the year (or such lesser amount as is supported by the property of the plan), and (ii) the year is not the calendar year in which the plan became a specified disability savings plan. (e) and (f) [Repealed, 2012, c. 31, s. 35] Waiting period (1.3) If at any time, a plan has ceased to be a specified disability savings plan because of subsection (1.2), then the holder of the plan