Does an RESP automatically close when my child turns 18?

No. An RESP does not close at age 18. The plan can remain open for 35 years from when it was opened. Your child turning 18 does not trigger any automatic action. However, several deadlines and rules become relevant around this age: the CESG grant window closes in the year they turn 17, and the Canada Learning Bond stops after the year they turn 17.

Can my child access the RESP at age 18 without my permission?

No. The subscriber (the account holder — typically a parent or grandparent) controls the RESP throughout its life. The subscriber decides when and how to make Educational Assistance Payment (EAP) withdrawals. The beneficiary (your child) does not have independent access to the RESP — they receive payments only when the subscriber initiates a withdrawal on their behalf.

Who pays taxes on RESP withdrawals when my child is 18?

EAP withdrawals (grants + investment earnings) are taxable income in the beneficiary's (your child's) hands — not yours. Because most students have low income during their studies, they typically pay little or no tax on EAPs. PSE withdrawals (your original contributions) are not taxable to anyone — they were contributed with after-tax money.

Is there an EAP limit when my child starts school at 18?

Yes. In the first 13 consecutive weeks of enrollment in a qualifying full-time program, EAP withdrawals are capped at $8,000. After the first 13 weeks of enrollment, there is no dollar limit on EAP withdrawals per period (though reasonable amounts aligned with education costs are expected). For part-time enrollment, the EAP limit for the first 13 weeks is $4,000.

Should my child file taxes during school as the RESP beneficiary?

Yes — your child should file a tax return every year they receive EAPs, even if their income is below the basic personal amount. Filing taxes establishes tuition and education credits that can be carried forward or transferred to a parent. It also allows the child to build RRSP contribution room (18% of earned income) and potentially access GST/HST credits and provincial benefit payments.

What Happens to an RESP When Your Child Turns 18 in Canada?

Age 18 Is Not a Deadline — But Several Deadlines Are Near

The RESP does not automatically do anything at age 18. However, several grant-related deadlines cluster around this age that parents need to be aware of:

Event	When it occurs
Last year to receive CESG grants	Year the child turns 17
Canada Learning Bond last payment	Before child turns 18
RESP closes automatically	35 years after opening (no age trigger)
Child can enrol in qualifying school and access EAPs	Any time after plan opened
Subscriber must wind down RESP	By year 35 from plan opening date

Who Controls the RESP at Age 18?

The subscriber (account holder — typically a parent or grandparent) controls the RESP throughout its entire life. Even when your child is 18, 25, or 35 years old, the subscriber still decides:

When to make withdrawals
How much to withdraw
Whether to change the beneficiary
Whether to close the plan

Your child cannot independently withdraw from the RESP. EAP funds are paid to the beneficiary but initiated by the subscriber.

What Changes at Age 18: Grant Eligibility Is Over

The CESG window closed the year your child turned 17. No more CESG grants will be added to the plan. The money already in the plan (contributions, accumulated CESG, and all investment growth) stays invested until you begin withdrawals.

You are now in the accumulation-to-distribution transition phase.

Before 18	After 18 (when enrolled in school)
Contributing and collecting grants	Withdrawing to fund education
CESG being earned annually	No new grants — use what’s already there
Strategy: maximize contributions to capture grants	Strategy: optimize EAP timing for tax efficiency

When Your Child Enrols: How to Start Withdrawals

When your child enrols in a qualifying post-secondary program (university, college, trade school, apprenticeship), you can begin making EAP withdrawals.

The First 13-Week EAP Limit

For the first 13 consecutive weeks of enrollment, EAP withdrawals are capped:

Enrollment type	First 13-week EAP limit
Full-time (≥60% course load)	$8,000
Part-time (<60% course load)	$4,000

After 13 consecutive weeks of enrollment, the dollar cap is lifted. No regulatory limit applies to subsequent EAPs (though you should use funds for education purposes to maintain plan integrity).

Strategic note: In year 1 of school, the $8,000 EAP limit means you likely draw EAPs in two tranches — $8,000 in the first semester, then additional EAPs after 13 weeks of continuous enrollment in the second semester.

PSE Withdrawals: No Limit, Any Time

Your original contributions (PSE withdrawals) have no dollar limit and no enrollment requirement. You can withdraw contributions anytime for any reason. Most families coordinate PSE and EAP withdrawals together to cover the full cost of a school year.

Tax-Efficient EAP Timing

EAPs are taxable in the student’s hands. To minimize tax:

Year 1 strategy for a September-start student:

Take $8,000 EAP in September (up to the first-13-week cap)
After 13 weeks (approximately December), take additional EAP as needed for January
Tuition tax credits from T2202 will significantly offset any taxable income
Student’s basic personal amount ($16,129 federally in 2026) absorbs much of the EAP with zero tax

Example: Student receives $20,000 in EAPs in one year

Income: $20,000
Basic personal amount: −$16,129
Tuition credit (estimate: $8,000 × 15%): applies to offset remaining
Result: $0 or near-zero federal tax in most cases

Should You Continue Contributing After Age 18?

You can continue contributing to an RESP while the plan is open (up to the $50,000 lifetime limit per beneficiary). However, no CESG is paid after the year of the child’s 17th birthday. Contributions after that point grow tax-deferred but receive no government grant.

For most families, contributions stop around age 17 (when grants stop) and the plan shifts to withdrawal mode.

What If the Child Doesn’t Start School at 18?

Many 18-year-olds take a gap year, travel, or start working. This is fine — the RESP stays open and keeps growing. The child can access it whenever they eventually enrol. The plan remains open for up to 35 years from opening date.

See What Happens to RESP If Child Doesn’t Go to University for options if the child ultimately chooses not to attend.