(a) "depositary" means a depositary referred to in clause 146(1)(j)(ii)(C) of the Income Tax Act (Canada);
(b) "investment corporation" means a corporation that is approved by the Governor in Council for the purposes of section 146 of the Income Tax Act (Canada) and that issues investment contracts as described in that section;
(c) "plan holder" means a person, not being a corporation, who has entered into a savings plan with a trustee, with an investment corporation or with a depositary;
(d) "savings plan" means
(i) a retirement savings plan as defined by the Income Tax Act (Canada), or
(ii) a retirement income fund as defined by the Income Tax Act (Canada); and
(e) "trustee" means a corporation that is a trustee under a savings plan.