Who can be a subscriber
2023 legislative changes
Divorced or separated individuals who are both legal parents can jointly open RESPs for one or more of their children, or move an existing joint RESP to another promoter.
If you are both legal parents of the beneficiary, you and your former spouse or common-law partner can be joint subscribers under an RESP.
Except for family plans, generally, there are no restrictions on who can be the original subscriber under an RESP:
- you and your spouse or common-law partner, can be joint original subscribers under an RESP
- a public primary caregiver of a beneficiary under an RESP may also be an original subscriber. A public primary caregiver is one who receives a special allowance under the Children's Special Allowance Act and may be either of the following:
- the department, agency or institution that cares for the beneficiary
- the public trustee or public curator of the province in which the beneficiary resides
If you are not the original subscriber, you can become a subscriber only if one of the following situations applies:
- you are a spouse or common-law partner, or ex-spouse or former common-law partner, of a subscriber and you get the subscriber's rights under the RESP as a result of a court order or written agreement for dividing property after a breakdown of the relationship
- you are another individual or another public primary caregiver who has, under a written agreement, acquired a public primary caregiver's rights as a subscriber under the RESP
- you acquired the subscriber's rights under the RESP, or you continue to make contributions into the RESP for the beneficiary, after the death of a subscriber under the RESP
- you are the deceased subscriber's estate that acquired the subscriber's rights under the RESP, or that continues to make contributions into the RESP for the beneficiary, after the death of a subscriber under the RESP
All subscribers under an RESP have to give their social insurance number (SIN) to the promoter before CRA can register the RESP. Where the subscriber is a public primary caregiver, we request that they provide the promoter with their business number.
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