59.6.1. Except in the case of a pensioner, an employee who is totally and permanently disabled within the meaning of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement), who has ceased to participate in this plan and who is entitled only to a deferred pension shall be entitled to transfer into a locked-in retirement account the amount determined under section 59.1 and, if applicable, the amount referred to in section 59.2. Such a case is governed by sections 59.3, 59.3.1 and 59.5. The expression “locked-in retirement account” has the meaning assigned by the Regulation respecting supplemental pension plans approved by Order in Council 1158-90, (1990) G.O. 2, 2318).