To take a step backward, you have to understand that under the RDSP regime, essentially one has to be eligible for the disability tax credit in a year to be able to generally continue to be the beneficiary of a plan. The proposal in budget 2019 that we're talking about in this bill would adjust that so that individuals who cease to be eligible for the DTC may keep their plans open and retain the grants and bonds that have been paid into those plans.
Under the old rules, we did have a special rule that allowed for individuals who ceased to be eligible for the DTC but in future years might regain their DTC eligibility. One might imagine a disability that could wax and wane over time. Clause 95 is essentially repealing the parts of the rules that relate to that special election to keep a plan open if one expected to regain DTC eligibility. It's essentially not needed anymore, given the new proposed regime.