InfoCapsule 17: Assistance holdback amount (AHA)

From: Employment and Social Development Canada

Disclaimer: RDSP issuers

The information contained on this page is technical in nature and is intended for Registered Disability Savings Plan (RDSP), Canada Disability Savings Grant (CDSG) and Canada Disability Savings Bond (CDSB) issuers. For general information, visit the RDSP section.

Consult this page frequently for newer versions. The following laws and regulations take precedence over information contained in InfoCapsules in the event of discrepancies:

  • Income Tax Act
  • Canada Disability Savings Act
  • Canada Disability Savings Regulations

Details

The Assistance holdback amount (AHA)is the total amount of Canada Disability Savings Grant (CDSG) and Canada Disability Savings Bond (CDSB) paid into a Registered Disability Savings Plan (RDSP) within a 10-year period before an event; less any amount of CDSG and CDSB paid into the RDSP during the same 10-year period that has been previously repaid to the Government of Canada.

The CDSG and CDSB paid in a 10-year period, minus any CDSG and CDSB already repaid within that same 10-year period, equals the AHA.

When an event occurs, the AHA is subject to repayment. An event can be:

  • the loss of Disability Tax Credit (DTC) eligibility of the beneficiary
  • the death of the beneficiary
  • the closure of the RDSP
  • the non-compliance of the RDSP
  • a withdrawal: disability assistance payment (DAP) and/or lifetime disability assistance payment (LDAP)

Exception: In the event of a withdrawal, there is no repayment of the AHA if an RDSP is designated as a Specified Disability Savings Plan (SDSP).

The AHA period moves forward in time with the RDSP

Year CDSB
2010 $1,000
2011 $1,000
2012 $1,000
2013 $0
2014 $0
2015 $1,000
2016 $1,000
2017 $1,000
2018 $1,000
2019 $0
2020 $1,000
2021 $0
2022 $0
2023 $0
2024 $1,000
2025 $1,000
2026 $0
2027 $0
2028 $1,000
2029 $1,000
2030 $1,000
2031 $1,000
2032 $1,000
2033 $0
2034 $0
2035 $0
2036 $0
2037 $0
  • An RDSP is opened on February 3, 2010
  • A first event occurs on December 31, 2020:
    • The 10-year AHA period is from January 1, 2011, to December 31, 2020
  • A second event occurs October 25, 2036:
    • The 10-year AHA period is from October 24, 2026, to October 25, 2036

AHA reminder: It is not possible to access the CDSG or the CDSB available outside the AHA period, without triggering a repayment; the AHA period will always apply.

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