Canada Disability Savings Regulations

1 The following definitions apply in these Regulations.

Act

Act means the Canada Disability Savings Act. (Loi)

assistance holdback amount

assistance holdback amount means, at a particular time,

• (a) in the case of an RDSP that is, at the particular time, a specified disability savings plan, nil; and

• (b) in any other case, the total amount of bonds and grants paid into an RDSP within the 10-year period before the particular time, less any amount of bond or grant paid in that 10-year period that has been repaid to the Minister. (montant de retenue)

bond

bond means a Canada Disability Savings Bond. (bon)

grant

grant means a Canada Disability Savings Grant. (subvention)

issuer agreement

issuer agreement means an agreement entered into by the Minister and an issuer of an RDSP that relates to the payment of a grant or bond. (convention d’émetteur)

RDSP

RDSP means a registered disability savings plan under section 146.4 of the Income Tax Act. (REEI)