Canada Revenue Agency
www.cra.gc.ca
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Who can be a subscriber?
Generally, there are no restrictions on who can be the original subscriber under an RESP. You and your spouse or common-law partner, as defined in our guides, can be joint subscribers under an RESP. A public primary caregiver of a beneficiary, under a RESP, who receives a special allowance under the Children's Special Allowances Act, may also be an original subscriber.
If you are not the original subscriber, you can only become a subscriber in the following situations:
- you are a spouse or common-law partner or former spouse or 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 plan;
- the RESP allows you to continue making contributions to the plan after the death of the subscriber. The subscriber's estate can also make contributions to the RESP after the subscriber dies; or
- After the death of a subscriber under the plan, you acquire the subscriber's rights under the plan.
All subscribers under an RESP have to provide their social insurance number (SIN) to the promoter before we can register the plan.
