Retirement savings arrangements
20For the purposes of subparagraph 36(1)(a)(ii) of the Act or subsection 36(1.1) of the Act, a retirement savings arrangement shall be
(a)
a locked-in retirement account, being a registered retirement savings plan as defined in the
Income Tax Act (Canada),
(b)
a life income fund, being a registered retirement income fund as defined in the
Income Tax Act (Canada), or
(c)
a life or deferred life annuity.