An RESP may allow for AIPs when the following conditions are met:

  • the payment is made to, or for, a subscriber under the RESP who is resident in Canada; and
  • the payment is made to, or for, only one subscriber of the RESP.


When more than one individual is entitled to receive AIPs from the plan, the payments must be made separately to each person. No joint payments are allowed.

Also, any one of the following three conditions must also apply:

  • the payment is made after the year that includes the 9th anniversary of the RESP and each individual (other than a deceased individual) who is or was a beneficiary has reached 21 years of age and is not currently eligible to receive an EAP (see Note below);
  • the payment is made in the year that includes the 35th anniversary of the RESP, unless the RESP is a specified plan in which case the payment is made after the year that includes the 40th anniversary of the RESP; or
  • all the beneficiaries under the RESP are deceased when the payment is made.


We may waive the conditions in the first bullet if it is reasonable to expect that a beneficiary under the RESP will not be able to pursue post-secondary education because he or she suffers from a severe and prolonged mental impairment. Such requests have to be made by the RESP promoter in writing to the following address:

Registered Plans Directorate
Canada Revenue Agency
Ottawa ON  K1A 0L5

An RESP must be terminated by the end of February of the year after the year in which the first AIP is paid.

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