Who can become a beneficiary of an RDSP?

Eligibility and Contributions
You will be able to designate an individual as beneficiary if the individual:

is eligible for the disability amount;
has a valid social insurance number (SIN);
is a resident in Canada at the time the plan is entered into; and
is under the age of 60. This age limit is not applicable when a beneficiary’s RDSP is opened as a result of a transfer from the beneficiary’s prior RDSP.

A beneficiary can only have one RDSP at any given time, although this RDSP may have several plan holders throughout its existence, and it can have more than one plan holder at any given time.
A person is eligible for the disability amount only if a qualified practitioner certifies on Form T2201, Disability Tax Credit Certificate, that the individual has a severe and prolonged impairment in physical or mental functions. The form must also be approved by the CRA and determined as being eligible for the disability amount.
The holder does not have to be a resident of Canada. However, the beneficiary must be a resident of Canada when the plan is opened and when each contribution is made to the plan. RDSP payments can only be made to the beneficiary (or to the beneficiary’s estate after the beneficiary’s death). Contributors will not be entitled to a refund of their contributions.