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RDSP Complete Guide Canada 2026 | Registered Disability Savings Plan

Updated

RDSP Overview

Feature Details
Lifetime contribution limit $200,000
Annual contribution limit None (limited by lifetime max)
Government grants (CDSG) Up to $3,500/year
Government bonds (CDSB) Up to $1,000/year
Lifetime grant maximum $70,000
Lifetime bond maximum $20,000
Maximum age for grants/bonds Must be received before age 49
Maximum age to open RDSP Before age 60
Tax on growth Tax-deferred; withdrawals partially taxable
Impact on government benefits None — RDSP withdrawals don’t affect OAS, GIS, etc.

Eligibility Requirements

Requirement Details
Residency Canadian resident
SIN Valid Social Insurance Number
DTC eligible Must have approved Disability Tax Credit (T2201)
Age Under 60 to open; under 49 to receive grants/bonds
Who can open Beneficiary or their legal representative
Who can contribute Anyone (beneficiary, family, friends)

Canada Disability Savings Grant (CDSG)

Family Income (2025) Matching Rate On First Plus On Next Max Annual Grant
Under ~$106,717 300% $500 + 200% on $1,000 $3,500
Over ~$106,717 100% $1,000 $1,000

“Family income” is the beneficiary’s income (and spouse’s) if over 18, or the parent’s income if the beneficiary is under 18.

Optimal Contribution to Maximize Grants

Income Level Contribute Grant Received Effective Return
Low/moderate income $1,500/year $3,500/year 233% instant return
Higher income $1,000/year $1,000/year 100% instant return
Minimum to get max grant (low income) $1,500 $3,500 233%

Canada Disability Savings Bond (CDSB)

Family Income (2025) Bond Amount Contribution Required
Under ~$35,466 $1,000 $0
$35,466-$54,677 Partial (pro-rated) $0
Over ~$54,677 $0 N/A

Bonds require NO contribution — the government deposits them automatically for low-income beneficiaries.

Carry-Forward Rules

Rule Details
Grant carry-forward Up to 10 years of unused grants
Bond carry-forward Up to 10 years of unused bonds
Max carry-forward grants per year $10,500
Max carry-forward bonds per year $11,000
Strategy Open RDSP even if you can’t contribute — clock starts for carry-forward

Carry-Forward Example

Scenario Details
Person opens RDSP at age 30 (was DTC-eligible since 20) 10 years of missed grants
Low income, contribute $1,500/year Catch-up: receive up to $10,500/year in grants
Years to catch up 6-7 years
Total catch-up grants ~$70,000 potential

RDSP Investments

Investment Option Available Notes
GICs Safe, guaranteed
Mutual funds Common, but watch MER fees
ETFs ✅ (at some providers) Lower fees than mutual funds
Stocks ✅ (at some providers) More complex
Savings accounts Low return
Risk Tolerance Allocation Example
Conservative 30% equity / 70% fixed VCNS or balanced fund
Moderate 60% equity / 40% fixed VBAL or similar
Aggressive (young, 20+ years to withdrawal) 80% equity / 20% fixed VGRO or similar

Where to Open an RDSP

Provider Investment Options Minimum Notes
BMO Mutual funds, GICs $0 Good fund selection
CIBC Mutual funds, GICs $0 Branch support
RBC Mutual funds, GICs $0 Branch support
TD Mutual funds, GICs, e-Series $0 e-Series = low-cost
National Bank Mutual funds $0
Mackenzie Investments Mutual funds $0

Few brokerages offer self-directed RDSP with ETFs. TD’s e-Series funds are a low-cost alternative.

Withdrawal Rules

Rule Details
Disability Assistance Payments (DAPs) Discretionary withdrawals at any time
Lifetime Disability Assistance Payments (LDAPs) Must start by age 60; annual payments until death
10-year assistance holdback amount $3 of grants/bonds repaid for every $1 withdrawn (if grants received in last 10 years)
Taxable amount Government portions (grants, bonds, growth) are taxable
Non-taxable amount Your original contributions are not taxable
Best strategy Wait 10+ years after last grant/bond before withdrawing

Withdrawal Taxation

Component Tax Treatment on Withdrawal
Your contributions Tax-free
Government grants (CDSG) Taxable as income
Government bonds (CDSB) Taxable as income
Investment growth Taxable as income

RDSP vs Other Accounts

Feature RDSP TFSA RRSP
Government matching ✅ Up to $3,500/year
Government bonds (free money) ✅ Up to $1,000/year
Tax-free growth Tax-deferred ✅ Tax-free Tax-deferred
Tax on withdrawals Partially taxable Tax-free Fully taxable
Affects GIS/OAS ❌ No ❌ No ✅ Yes
Contribution limit $200,000 lifetime $7,000/year 18% of income
DTC required ✅ Yes ❌ No ❌ No

RDSP Growth Example

Year Contribution Grant Bond Balance (6% return)
1 $1,500 $3,500 $1,000 $6,360
5 $1,500/yr $3,500/yr $1,000/yr $40,300
10 $1,500/yr $3,500/yr $1,000/yr $96,400
20 $1,500/yr $3,500/yr $228,900
30 $1,500/yr $360,000+

With only $1,500/year in personal contributions, the RDSP can grow to $360,000+ through government grants, bonds, and compound growth.

Common RDSP Mistakes

Mistake Better Approach
Not opening RDSP (even if can’t contribute) Open immediately — starts carry-forward clock and bond eligibility
Contributing more than needed for max grant Only need $1,500/year (low income) or $1,000/year (high income)
Withdrawing within 10 years of grants Wait 10+ years to keep all government money
Not applying for DTC Apply even if unsure — many conditions qualify
Investing too conservatively for young beneficiaries 20+ year time horizon can handle more equity exposure
Not naming a beneficiary Plan for what happens to RDSP at death

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