How to use this page: Read the simplified explanation first, then use the official links below before acting.
Plain-language summary
- An Educational Assistance Payment, or EAP, is the taxable part of an RESP withdrawal paid to or for the student. It includes grants and investment growth, not the subscriber's original contributions.
- For a student in a full-time qualifying program, the usual EAP limit is $8,000 during the first 13 consecutive weeks. For part-time specified programs, the limit is $4,000 for each 13-week period.
- After the first 13 consecutive weeks in a qualifying full-time program, the federal limit usually disappears as long as the student still qualifies.
- RESP promoters can ask for proof of enrolment, receipts, and more detail about planned spending because they are responsible for deciding whether an expense is reasonable.
Action steps
- Before asking for money, confirm whether the student's school and program meet the official RESP post-secondary rules for Canada or abroad.
- Decide how much should come from EAPs versus tax-free contribution withdrawals instead of asking for one large RESP withdrawal without a breakdown.
- If the student is in their first 13 consecutive weeks, assume the normal EAP cap is $8,000 for full-time studies or $4,000 for part-time studies unless the promoter confirms an approved exception.
- Gather proof of enrolment and keep receipts for tuition, housing, books, technology, transportation, and other education-related costs in case the promoter or CRA asks for support.
- Ask the promoter how it classifies the payment, what slip will be issued, and whether any grant-residency rule or provider policy affects the withdrawal.
Caveats to watch
- A contribution withdrawal and an EAP are not the same thing. Subscriber contributions can usually come out tax-free, while EAPs are reported to the student on a T4A.
- The federal EAP cap can restart for full-time studies after a 12-month break in which the student was not enrolled in a qualifying program for 13 consecutive weeks.
- CRA says a beneficiary must be a resident of Canada to receive CESG or CLB as part of the EAP, and provincial incentives can have their own residency rules.
- The CRA bulletin gives examples of reasonable expenses, but the promoter can still be more restrictive and CRA can still audit the payment later.
- If a family needs more than the normal first-period EAP limit, the promoter has to send the over-limit request with supporting receipts to the Canada Education Savings Program.
Examples
Example: first semester full-time withdrawal
A student starts a qualifying full-time college program in September 2026. The family asks for $7,500 as an EAP for tuition, rent, a laptop, and books. That usually fits inside the first-13-weeks federal EAP cap, but the promoter may still ask for enrolment proof and expense details before releasing the money.
Example: large early request needs extra review
A student begins full-time university and the family wants a $14,000 EAP immediately to cover residence, travel, and setup costs. Because this is above the usual $8,000 first-period limit, the promoter would need to support an exception request rather than simply paying it automatically.
What usually counts as a reasonable expense
- Official government guidance lists tuition, student fees, textbooks, tools, rent, utilities, Internet, basic furniture, food, toiletries, and school-related transportation as examples that can be reasonable.
- A car can be treated as reasonable in some cases if it is in the student's name and used to get to school and school-related activities.
- Down payments on property, vacations, entertainment, and costs for visiting family members are examples CRA flags as unreasonable unless the program itself requires them.
What this means in real life
- The safest workflow is to treat the first RESP school withdrawal as a paperwork event, not just a bank transfer.
- Families often focus only on whether the RESP has enough money, but the harder question is whether the withdrawal type, timing, and receipts match the student's actual study status.
- If the student has low taxable income, shifting more of the withdrawal toward EAPs can be efficient, but that decision should still respect the first-period limits and the promoter's process.
What to ask your promoter
- What proof of enrolment do you need for this school and program?
- How much of this request will you treat as EAP versus tax-free contribution withdrawal?
- Does the student still fall within the first 13 consecutive weeks, and if so what is the maximum EAP you will release now?
- Which expenses do you want receipts for before approving the payment?
- Will you issue the EAP on a T4A to the student, and when?