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RDSP Complete Guide Canada 2026 | Registered Disability Savings Plan

Updated

RDSP Overview

FeatureDetails
Lifetime contribution limit$200,000
Annual contribution limitNone (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/bondsMust be received before age 49
Maximum age to open RDSPBefore age 60
Tax on growthTax-deferred; withdrawals partially taxable
Impact on government benefitsNone — RDSP withdrawals don’t affect OAS, GIS, etc.

Eligibility Requirements

RequirementDetails
ResidencyCanadian resident
SINValid Social Insurance Number
DTC eligibleMust have approved Disability Tax Credit (T2201)
AgeUnder 60 to open; under 49 to receive grants/bonds
Who can openBeneficiary or their legal representative
Who can contributeAnyone (beneficiary, family, friends)

Canada Disability Savings Grant (CDSG)

Family Income (2025)Matching RateOn FirstPlusOn NextMax Annual Grant
Under ~$106,717300%$500+200% on $1,000$3,500
Over ~$106,717100%$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 LevelContributeGrant ReceivedEffective Return
Low/moderate income$1,500/year$3,500/year233% instant return
Higher income$1,000/year$1,000/year100% instant return
Minimum to get max grant (low income)$1,500$3,500233%

Canada Disability Savings Bond (CDSB)

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

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

Carry-Forward Rules

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

Carry-Forward Example

ScenarioDetails
Person opens RDSP at age 30 (was DTC-eligible since 20)10 years of missed grants
Low income, contribute $1,500/yearCatch-up: receive up to $10,500/year in grants
Years to catch up6-7 years
Total catch-up grants~$70,000 potential

RDSP Investments

Investment OptionAvailableNotes
GICsSafe, guaranteed
Mutual fundsCommon, but watch MER fees
ETFs✅ (at some providers)Lower fees than mutual funds
Stocks✅ (at some providers)More complex
Savings accountsLow return
Risk ToleranceAllocationExample
Conservative30% equity / 70% fixedVCNS or balanced fund
Moderate60% equity / 40% fixedVBAL or similar
Aggressive (young, 20+ years to withdrawal)80% equity / 20% fixedVGRO or similar

Where to Open an RDSP

ProviderInvestment OptionsMinimumNotes
BMOMutual funds, GICs$0Good fund selection
CIBCMutual funds, GICs$0Branch support
RBCMutual funds, GICs$0Branch support
TDMutual funds, GICs, e-Series$0e-Series = low-cost
National BankMutual funds$0
Mackenzie InvestmentsMutual funds$0

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

Withdrawal Rules

RuleDetails
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 amountGovernment portions (grants, bonds, growth) are taxable
Non-taxable amountYour original contributions are not taxable
Best strategyWait 10+ years after last grant/bond before withdrawing

Withdrawal Taxation

ComponentTax Treatment on Withdrawal
Your contributionsTax-free
Government grants (CDSG)Taxable as income
Government bonds (CDSB)Taxable as income
Investment growthTaxable as income

RDSP vs Other Accounts

FeatureRDSPTFSARRSP
Government matching✅ Up to $3,500/year
Government bonds (free money)✅ Up to $1,000/year
Tax-free growthTax-deferred✅ Tax-freeTax-deferred
Tax on withdrawalsPartially taxableTax-freeFully taxable
Affects GIS/OAS❌ No❌ No✅ Yes
Contribution limit$200,000 lifetime$7,000/year18% of income
DTC required✅ Yes❌ No❌ No

RDSP Growth Example

YearContributionGrantBondBalance (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

MistakeBetter Approach
Not opening RDSP (even if can’t contribute)Open immediately — starts carry-forward clock and bond eligibility
Contributing more than needed for max grantOnly need $1,500/year (low income) or $1,000/year (high income)
Withdrawing within 10 years of grantsWait 10+ years to keep all government money
Not applying for DTCApply even if unsure — many conditions qualify
Investing too conservatively for young beneficiaries20+ year time horizon can handle more equity exposure
Not naming a beneficiaryPlan for what happens to RDSP at death