2. Individuals may become members of a voluntary retirement savings plan to the extent that fiscal rules permit them to contribute to the plan, even individuals who are self-employed workers or whose employer has not subscribed to a voluntary retirement savings plan. Individuals are called members and remain members from the time they hold an account under the terms of a voluntary retirement savings plan.
Employers may contribute to the voluntary retirement savings plan they have subscribed to on behalf of their employees where employees are members of the plan.