Registered Education Savings Plans (RESPs)
Anti-avoidance rules for RESP
Each person who is a subscriber of an RESP is jointly liable for the taxes on prohibited investments, non-qualified investments and advantages described below. Where two or more subscribers of an RESP are jointly liable to pay such a tax only one form needs to be filed on behalf of all the subscribers that are liable for the tax.
Services and information
- How an RESP works
- Who can be a subscriber?
- RESP contributions
Rules, limits, tax on excess contributions
- Who can become a beneficiary?
- Canada Education Savings Programs (CESP)
Canada Education Savings Grant, Canada Learning Bond
- Provincial Education Savings Programs
Quebec Education Savings Incentive, Saskatchewan Advantage Grant for Education Savings Program, BC Training and Education Savings Program
- Payments from an RESP
EAP, AIP, refund of contributions, payments to a designated educational institution, repayments of grants and bonds, payments to a trust
- Special Rules
Changing the beneficiary, how to transfer property from one RESP to another
- Anti-avoidance rules for RESPs
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