Question: What is an account that provides tax benefits for saving in Canada, that is eligible for registration a subsidiary of Scotiabank?

Context paragraphs:
Fixed deposit: A fixed deposit (FD) is a financial instrument provided by banks or NBFCs which provides investors with a higher rate of interest than a regular savings account, until the given maturity date.  It may or may not require the creation of a separate account.  It is known as a term deposit or time deposit in Canada, Australia, New Zealand, and the US, and as a bond in the United Kingdom and India.  They are considered to be very safe investments.  Term deposits in India and Pakistan is used to denote a larger class of investments with varying levels of liquidity.  The defining criteria for a fixed deposit is that the money cannot be withdrawn from the FD as compared to a recurring deposit or a demand deposit before maturity.  Some banks may offer additional services to FD holders such as loans against FD certificates at competitive interest rates.  It's important to note that banks may offer lesser interest rates under uncertain economic conditions.  The interest rate varies between 4 and 11 percent.  The tenure of an FD can vary from 7, 15 or 45 days to 1.5 years and can be as high as 10 years.  These investments are safer than Post Office Schemes as they are covered by the Deposit Insurance and Credit Guarantee Corporation (DICGC).  However, DICGC guarantees amount up to ₹ 1,00,000 (about $1555) per depositor per bank.  They also offer income tax and wealth tax benefits.

East African School of Taxation: The East African School of Taxation provides tax training and consultancy services in the East African region.  The School is located in Kampala, Uganda.  The first ever taxation school in East Africa, the East African School of Taxation offers diploma courses in income tax and revenue administration, certificates of merit in taxation and tailor-made courses in taxation for parastatals, the private sector, local governments and small and medium enterprises.  The School also offers training in facilitating tax planning processes, salary and benefits tax consultancy, tax management systems and tax audits.http://allafrica.com/stories/200905040368.html

Public Provident Fund (India): The Public Provident Fund is a savings-cum-tax-saving instrument in India, introduced by the National Savings Institute of the Ministry of Finance in 1968.  The aim of the scheme is to mobilize small savings by offering an investment with reasonable returns combined with income tax benefits.  The scheme is fully guaranteed by the Central Government.  Balance in PPF account is not subject to attachment under any order or decree of court.  However, Income Tax & other Government authorities can attach the account for recovering tax dues.

Rajiv Gandhi Equity Savings Scheme: The Rajiv Gandhi Equity Savings Scheme (commonly referred to as RGESS), is a tax saving scheme announced in the 2012-2013 Union Budget of India, aimed at first time retail investors.  Named after Rajiv Gandhi, the sixth Prime Minister of India, the scheme was announced by the finance minister, P. Chidambaram, on 21 September 2012.  The scheme is aimed at encouraging the flow of savings of small investors in the domestic capital market, and presents investors with tax benefits provisioned as a new section, 80CCG, in the Income Tax act.  The 2017 Union budget of India has proposed that the scheme be phased out entirely by 2018, citing the lack of adoption.

Tax-Free Savings Account: The Tax-Free Savings Account (TFSA, French: "Compte d’Épargne Libre d’Impôt" or "CÉLI") is an account that provides tax benefits for saving in Canada.  Investment income, including capital gains and dividends, earned in a TFSA is not taxed in most cases, even when withdrawn.  Contributions to a TFSA are not deductible for income tax purposes, unlike contributions to a Registered Retirement Savings Plan (RRSP).

Movie production incentives in the United States: Movie production incentives are tax benefits offered on a state-by-state basis throughout the United States to encourage in-state film production.  These incentives came about in the 1990s in response to the flight of movie productions to other countries such as Canada.  Since then, states have offered increasingly competitive incentives to lure productions away from other states.  The structure, type, and size of the incentives vary from state to state.  Many include tax credits and exemptions, and other incentive packages include cash grants, fee-free locations, or other perks.  Proponents of these programs point to increased economic activity and job creation as justification for the credits.  Others argue that the cost of the incentives outweighs the benefits and say that the money goes primarily to out-of-state talent rather than in-state cast and crew members.

Negative gearing: Negative gearing is a form of financial leverage whereby an investor borrows money to acquire an income-producing investment property and expects the gross income generated by the investment, at least in the short term, to be less than the cost of owning and managing the investment, including depreciation and interest charged on the loan (but excluding capital repayments).  The investor may enter into such an arrangement and expect the tax benefits (if any) and the capital gain on the investment, when the investment is ultimately disposed of, to exceed the accumulated losses of holding the investment.  The investor would take into account the tax treatment of negative gearing, which may generate additional benefits to the investor in the form of tax benefits if the loss on a negatively geared investment is tax-deductible against the investor's other taxable income and if the capital gain on the sale is given a favourable tax treatment.  Some countries, including Australia, Japan, and New Zealand, allow unrestricted use of negative gearing losses to offset income from other sources.  Several other OECD countries, including the US, Germany, Sweden, and France, allow loss offsetting with some restrictions.  In Canada, losses cannot be offset against wages or salaries.  Applying tax deductions from negatively geared investment housing to other income is not permitted in the UK or the Netherlands.  With respect to investment decisions and market prices, other taxes such as stamp duties and capital gains tax may be more or less onerous in those countries, increasing or decreasing the attractiveness of residential property as an investment.

Equity-linked savings scheme: Equity-linked savings scheme popularly known as ELSS are open-ended, diversified equity schemes offered by mutual funds in India.  They offer tax benefits under the new Section 80C of Income Tax Act 1961.  ELSS can be invested using both SIP(Systematic Investment Plan) and lump sums investment options.  There is a 3 years lock-in period, and thus has better Liquidity compared to other options like NSC and Public Provident Fund.  ELSS is considered one of the best tax saving instruments.

Individual retirement account: An individual retirement account or IRA is a form of "individual retirement plan", provided by many financial institutions, that provides tax advantages for retirement savings in the United States.  An individual retirement account is a type of "individual retirement arrangement" as described in IRS Publication 590, individual retirement arrangements (IRAs).  The term "IRA", used to describe both individual retirement accounts and the broader category of individual retirement arrangements, encompasses an individual retirement account; a trust or custodial account set up for the exclusive benefit of taxpayers or their beneficiaries; and an individual retirement annuity, by which the taxpayers purchase an annuity contract or an endowment contract from a life insurance company.

Tangerine Bank: Tangerine Bank, operating as Tangerine, is a Canadian direct bank and a subsidiary of Scotiabank.  It offers no-fee chequing and savings accounts, Guaranteed Investment Certificates (GIC), mortgages, and mutual funds (through a subsidiary).  Many savings and investment products are eligible for registration under a Tax-Free Savings Account (TFSA), Registered Retirement Savings Plan (RRSP), or Registered Retirement Income Fund (RRIF).  Despite being a subsidiary of Scotiabank it retains the Institution Number from when it was owned by ING, 614.

Supporting paragraphs: Tangerine Bank Tax-Free Savings Account
Answer: Tax-Free Savings Account