InfoCapsule 6: Relationship to the subscriber for a family plan
From: Employment and Social Development Canada
Disclaimer: RESP promoters
The information contained on this page is technical in nature. It is intended for Registered Education Savings Plan (RESP) and Canada Education Savings Program promoters. For general information, visit the RESP page.
On this page
Alternate formats
A PDF version of the InfoCapsules for RESP providers is available on the index page.
List of acronyms
- ITA
- Income Tax Act
- RESP
- Registered Education Savings Plan
Preface
The Income Tax Act (ITA) requires that beneficiaries of family Registered Education Savings Plans (RESP) are connected by blood or adoption to the subscriber. The ITA defines these terms as follows:
- blood relationship: a connection between a child and each parent and between a child and each set of grandparents. There is also a connection between siblings
- sibling: a brother or sister including the child of the common-law partner or spouse of a parent of the beneficiary
- adoption:
- legal: when beneficiaries are legally adopted, they are considered to be connected to the adoptive parents and to both sets of grandparents
- in fact: in the case of a child of a spouse living in a common-law relationship, the beneficiary is considered to be adopted ‘in fact’ if the spouse provides parental care on a continuing basis