Prepare documents and questions before requesting RESP withdrawals for school.
Habituellement non. Avoir 18 ans ne donne pas automatiquement au bénéficiaire le contrôle du REEE. Le contrat souscripteur-promoteur continue de régir qui peut donner des instructions sur le compte.
L'étudiant adulte peut recevoir des paiements du REEE lorsque les conditions du régime et les règles d'études sont respectées. Par exemple, des PAE peuvent être versés à un bénéficiaire inscrit à un programme postsecondaire admissible ou pour son compte.
Cela signifie qu'un étudiant peut être le destinataire imposable de l'argent des PAE sans être la personne qui contrôle l'ensemble du REEE.
How to check this rule
Details that matter
Age is not ownership
The beneficiary becoming an adult does not automatically transfer subscriber rights.
School eligibility matters
EAPs depend on qualifying education enrolment, not only age.
Payment is not control
Receiving an EAP is different from controlling the RESP contract.
Tax slips
EAPs are generally taxable to the student beneficiary.
Example
Example: A student turns 18 in June and starts college in September. The subscriber still requests the RESP withdrawal, while the student receives the EAP and later uses the T4A slip for tax filing.
Questions to ask your provider
Does the beneficiary need to sign anything after turning 18?
Who can request EAPs from this account?
Can the EAP be paid directly to the student?
Who receives the T4A slip?
Read next
Parent control over an RESP explains the broader decision and links to related tools.