88. 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 be a member of 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 80. In such a case, sections 81, 82, 84 and 86 apply, where applicable. 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).