?? 18 (part of former ?? 12) and new ??s 19 and 20 provide information on the new types of annuities that are qualified investments for RRSPs (by virtue of the addition of paragraphs (c.1) and (c.2) in the definition of qualified investment in subsection 146(1)), for RESPs (by virtue of new paragraph (c) of the definition of qualified investment in subsection 146.1(1)), and for RRIFs (pursuant