Already have an RDSP? Make it work harder.

Open the plan and file the beneficiary's tax return. The CDSB pays up to $1,000/year with zero contribution (§7.1) — but only if the plan is open and the relevant return is filed. An empty, open, return-filed plan still collects bond money; a closed plan collects nothing.

$1,500 in one year when family income is ≤ $117,045. That captures the full $3,500 CDSG (300% on the first $500, 200% on the next $1,000) and, if income is ≤ $38,237, the $1,000 CDSB on top — $5,500 of federal money on a $1,500 outlay (§§6.1, 7.3). Contributing beyond $1,500 in the same year earns no further grant that year.

Only for tax-deferred growth, not for grant. Each year, CDSG maxes out at $1,500 of contributions (low/middle income). Extra dollars still compound tax-deferred and use up the $200,000 lifetime room (§5.1), but attract no match. If the goal is matching, spread larger sums across years (subject to the catch-up caps in section B) rather than front-loading one year.

$90,000 per beneficiary — $70,000 CDSG + $20,000 CDSB (§7.3). Capturing all of it requires sustained contributions through the low-income years before the year of age 49.

Yes, but the math changes. The match drops to 100% on the first $1,000 contributed → $1,000 grant/year, and the bond is unavailable (§6.1). The play becomes: contribute exactly $1,000/year to harvest the $1,000 grant, treat the RDSP as a tax-deferred wrapper, and route surplus savings to TFSA/RRSP outside the plan (§18.3). Watch for the year a beneficiary's spouse enters the income test (§6.3) — household income may cross the ceiling.

No. Unused CDSG and CDSB entitlement carries forward up to 10 years, back to 2008 or the year DTC eligibility began, whichever is later (§§6.4, 7.2). A retroactive DTC (claimable up to 10 prior years via T1-ADJ, §20 Q9–Q10) can unlock a decade of stacked entitlement.

$10,500 CDSG and $11,000 CDSB in any one year (§§6.4, 7.2) — but each is constrained by its lifetime cap ($70,000 / $20,000) and the CDSG figure depends on income tiers in the historical years being claimed (see Q88). Don't expect to “buy back” everything at once; large catch-ups are spread over several years to stay inside the annual caps (§19.3, pitfall 2).

That historical year's family-income tier, not the current year's (§6.4). A year when income was low earns the 300%/200% rate even if you're claiming it now at a higher income.

This is the prime catch-up window. Daniel's example (§18.2): a $10,500 contribution at 35 with 7 historical years claims the full $10,500 CDSG plus up to $7,000 of carry-forward CDSB with no contribution — roughly $50,000 of federal money over a decade from modest contributions. Begin no later than the year of age 39 to leave room to deploy catch-up before grants stop at year-of-age-49 (§15.4).

Where a 19+ beneficiary can legitimately manage taxable income — RRSP contributions to reduce net income, tax-loss harvesting, deferring a disposition — keeping family income below $117,045 preserves the 300%/200% match, and below $38,237 preserves the full bond (§15.2). The lever only exists from the year of age 19, when the test switches from parents' income to the beneficiary's own + spouse's (§6.3).

The second preceding year (§6.3). 2026 grants/bonds use the 2024 return. So income planning to protect a given year's match had to happen two years earlier — plan on a rolling two-year lag.

It simply isn't paid, and unfiled years can quietly erode bond carry-forward (§19.3, pitfall 3). Filing a return every year — even a nil return — is the cheapest, highest-return habit in the whole plan.

Money must be received by December 31 to count for that year (§15.3). Issuers commonly impose mid-December internal cut-offs, and rollover paperwork takes longer — don't leave large or year-end-critical contributions to the final week.

Anyone can contribute with the holder's written permission (§5.1) — parents, grandparents, even an employer (§20 Q22–Q23). All third-party contributions are treated as regular contributions and, in Ontario, are exempt as income under ODSP (§13.1). This makes the RDSP an efficient vehicle for family gifting toward a disabled relative.

While CDSG/CDSB is still available, prefer the RDSP — a gift into the plan can be matched up to 300%, which no TFSA gift can replicate (§15.7). Switch the priority once the $90,000 federal-money or $200,000 contribution ceilings are in sight.

Over-conservative GIC selection early in a 50-year horizon is one of the most common value-destroying mistakes (§19.3, pitfall 9). A long runway argues for a growth-tilted allocation in the early decades, de-risking as the LDAP start year (age 60) approaches. Match the allocation to the actual time horizon, not to a generic “disability = safe” assumption.

Cash and deposits (any currency), GICs, government/corporate bonds, mutual funds, ETFs, securities on designated exchanges (TSX, TSXV, NYSE, NASDAQ, LSE, etc.), CMHC-insured/approved mortgages, and investment-grade bullion (§8.1). No foreign-content limit. No direct real property.

Not yet. Small-business-corporation shares qualifying only under Reg. 4900(14) are non-qualified in an RDSP until the proposed Budget 2025 harmonization takes effect January 1, 2027 (§8.1, §15.8). Buying them now triggers a 50% Part XI tax (§8.1). Wait for the rule change rather than pre-empting it.

Only four discount brokers offer them: TD Direct Investing, BMO InvestorLine, RBC Direct Investing, and National Bank Direct Brokerage (§8.4). Wealthsimple, Questrade, Interactive Brokers, and Tangerine do not. If you want to hold individual securities or ETFs rather than a branch mutual-fund/GIC menu, you're choosing among those four (§14).

The proportional repayment rule: every $1 of a regular DAP/LDAP forces $3 of grants/bonds back to the government (capped at the AHA, oldest grants first) (§10.2). Withdrawing $600 against a $21,000 AHA repays $1,800 (§10.2 worked example). Never recommend or take a withdrawal without recalculating the AHA first (§19.3, pitfall 1).

All CDSG + CDSB paid into the plan in the preceding 10 years, minus repayments — and the plan's value can never be drawn below it (§10.1).

Wait out the 10-year window. Grants/bonds age out of the AHA 10 years after they were paid; a withdrawal made once the AHA has fully aged to zero triggers no repayment (§§10.3, 15.1). The classic glide path: stop taking grants/bonds by the year of age 49 → let the AHA age out → begin LDAPs around age 60 with AHA at or near $0 (§15.1, §18.5 Pierre).

For most plans, after the last grant/bond has fully aged out — frequently in the late 50s / by age 60 — so that LDAPs begin with little or no AHA exposure (§15.5). Pulling money in the high-AHA years (your 40s, right after heavy grant capture) is the most expensive possible timing.

Yes — LDAPs must begin by December 31 of the year the beneficiary turns 60 and continue at least annually for life (§9.2). The maximum is governed by the LDAP formula, and for most plans (which become “PGAPs,” §9.3) the annual cap is the greater of the formula amount and 10% of FMV (§9.3).

Three, none perfect: (1) take only what's truly needed and accept the 3:1 cost on the taxable mechanics; (2) if a beneficiary is 27–58, they can direct DAPs to themselves up to the specified maximum without holder consent (§9.3); (3) in a terminal-illness situation (life expectancy ≤ 5 years), the SDSP election unlocks up to $10,000 of taxable portion per year with the AHA repayment waived (§9.4, §18.9 James). SDSP is the single biggest “unlock” technique in the plan for that circumstance.

Only the grant/bond/growth/rollover portion is taxable; contributions return tax-free. Taxable portion = DAP × taxable amount ÷ (FMV − AHA) (§12.2), reported on T4A box 131 → line 12500 (§12.3). Because most disabled beneficiaries have low other income, the taxable slice often attracts little or no actual tax.

Mostly no. RDSP income is excluded from OAS/GIS clawback, the GST/HST credit, CCB, the Canada Workers Benefit, the refundable medical-expense supplement, and the Canada Disability Benefit's adjusted income (§§12.4, 13.5). It does count for the Ontario Trillium Benefit at the margin (§13.5). It is neutral for the Trillium Drug Program, because Ontario subtracts the line-12500 amount when computing the deductible (§13.5 — a frequently missed Ontario specificity).

No. In Ontario, RDSP assets are fully exempt with no cap, and all withdrawals (DAPs and LDAPs) are fully exempt as income, for any purpose (§13.1). This is the most generous treatment of any province and is the reason the RDSP and ODSP are designed to coexist (§1.1).

It reinforces it. The CDB (up to $2,400/year since July 2025) excludes RDSP withdrawals from its means-test “adjusted income.” (§1.4, §13.5). You can draw an RDSP in retirement without eroding CDB entitlement — a genuine planning advantage that most income-tested programs don't offer.

General priority (§15.7): TFSA first for liquidity and flexibility; RDSP for matched long-term capital while CDSG/CDSB is available; RRSP only where there's meaningful taxable employment income to offset. The RDSP's match generally beats unmatched TFSA/RRSP dollars during the grant years.

A Henson trust + fully funded RDSP (§13.3, §18.11). Parents leave the estate residue to a fully discretionary Henson trust (uncapped under ODSP); the trustees make annual contributions into the beneficiary's RDSP up to the lifetime cap (capturing the federal match while income permits) and supplement living costs through ODSP-permitted exempt categories — preserving ODSP throughout (§13.3).

Yes, if the beneficiary was financially dependent by reason of impairment — RRSP/RRIF/RPP/PRPP/SPP can roll in tax-deferred under s. 60.02 via Form RC4625 (§5.2, §18.7 Ben). It counts toward the $200,000 cap, attracts no CDSG, and is shielded from the AHA (§§5.2, 10.4). It's a way to carry a tax-deferred wrapper into the next generation.

Roll the Accumulated Income Payment into the RDSP under s. 146.1(1.2) where the beneficiary won't pursue post-secondary education (§5.3, §16.2). It counts toward the $200,000 cap, attracts no CDSG, and avoids the punitive 20%-plus-tax AIP withholding that applies on a straight RESP collapse (§15.7). Any CESG/CLB in the RESP must be repaid first (§5.3).

It affects anyone relying on a Qualifying Family Member (parent, spouse/common-law partner, or — since June 2023 — an adult sibling) to open a plan for an adult who lacks capacity. As of April 26, 2026 the QFM measure is still scheduled to sunset December 31, 2026 (§1.4, §3.3). After that date no new QFM-opened plans are permitted unless extended — though a plan already opened under a QFM can continue indefinitely (§18.12).

Two things (§15.6): (1) if the adult still has capacity, execute a Continuing Power of Attorney for Property (CPOAP) now, so you never depend on the QFM measure; (2) if the adult lacks capacity and no legal representative exists, open the RDSP under the QFM provision before December 31, 2026 to lock in a holder who can carry it forward. Ontario's alternative — court-appointed guardianship — runs 3–6 months and $3,000–$10,000+ (§20 Q17), so the CPOAP-or-QFM-now path is far cheaper and faster.

The plan closes by December 31 of the year following death; the full AHA is repaid; contributions return tax-free and the taxable portion is included on the terminal return; the residue passes to the estate (§§11, 18.6 Sarah). Critically, there is no spousal rollover — the RDSP does not behave like a spousal RRSP (§16.1, §19.3 pitfall 8). Estate plans that assume otherwise will misfire.

In rough order of frequency (§19.3): withdrawing without recalculating the AHA; trying to “buy back” all carry-forward in one year past the $10,500 cap; not filing tax returns (kills bonds); holding still-non-qualified small-business shares; closing a plan after DTC loss when it can now stay open; treating withdrawals as ODSP income; missing the QFM deadline; assuming a spousal rollover exists; over-conservative early investing; and failing to log the Trusted Contact Person.

No. Under post-2021 rules the plan can stay open indefinitely with no medical re-certification (§11, §20 Q58–Q59) — grants/bonds simply stop accruing and the AHA still applies. Closing it needlessly would force full AHA repayment. If DTC is later reinstated, the plan resumes as normal going forward, with no retroactive grants for the gap years (§18.10 Kennedy).

Low-income beneficiary, plan open, returns filed every year: the CDSB deposits up to $1,000/year automatically (§7.1), compounding tax-deferred, fully exempt under ODSP, with no contribution and no decision required after setup. Over many years that alone builds a meaningful asset — the lowest-effort, highest-certainty play in the program.

(1) Open early and file every return so the bond runs from day one; (2) contribute $1,500/year in low-income years to harvest the full $3,500 grant; (3) use carry-forward aggressively in the late 30s/40s, staying inside the $10,500/$11,000 annual caps; (4) manage income under $117,045 (and $38,237 for the bond) where legitimately possible; (5) stop grants by the year of age 49 and let the AHA age out; (6) begin LDAPs near age 60 with AHA at or near zero; (7) coordinate with a Henson trust and CPOAP so the structure survives incapacity and death (§§15.1–15.7). Executed over time, this captures the full $90,000 of federal money plus decades of tax-deferred compounding.