RESP provider: EAP request form
Each provider has its own form. Requires proof of enrollment (typically letter from the post-secondary institution) and beneficiary information.
Stage · Saving for post-secondary education in Canada
Withdraw: Educational Assistance Payments and contributions
RESP withdrawals split into two pieces: the subscriber's original contributions (return tax-free) and Educational Assistance Payments (contributions' growth plus grants, taxable to the student). The goal is to draw down EAP while the student is in the lowest tax bracket, usually year-by-year, without leaving grants behind in the plan.
What to do this week
- Request a copy of the RESP's Contribution History and Accumulated Income balance from the provider before the first semester.
- Confirm the child's enrollment in a qualifying post-secondary program (most Canadian and many US/international full-time programs qualify).
- Draw the first $8,000 EAP in the first 13 weeks of qualifying enrollment (ESDC limit on first-13-weeks EAP). After 13 weeks, no annual dollar cap on EAP size.
- Split EAP across multiple tax years to keep the student's taxable income low. Students with tuition credits and basic personal amount often pay zero tax on EAP under roughly $14,000/year.
- If the child is paying tuition directly, consider letting the student pay tuition from EAP personally to use their tuition tax credits.
What to avoid
- Pulling the entire RESP as EAP in one tax year. Pushes the student into a taxable bracket and wastes their basic personal amount in future years.
- Leaving CESG in the plan if the child withdraws from the program. Unused CESG must be returned to the government when the plan is closed without qualifying post-secondary use. Plan withdrawals to deplete grant money first.
- Taking a subscriber Post-Secondary Education payment (contributions only) when an EAP would have been tax-free to the student. The default should be EAP while the student has low income.
- Forgetting to request the Accumulated Income Payment (AIP) election if the child ultimately does not attend post-secondary. Deadline for AIP flexibility is age 21 of the plan (plan opened to age 21).
Calculators for this stage
Forms to file at this stage
ESDC: RESP withdrawal guidance
Canonical reference for EAP limits, timing rules, and qualifying program definitions.
ESDC: RESP withdrawals →Frequently asked
Is EAP taxable?
Yes. Educational Assistance Payments (the growth plus government grants portion of RESP withdrawals) are taxable income to the student beneficiary. Most students with tuition credits pay zero or very low tax on EAP.
Can I use RESP funds for study outside Canada?
Yes, for qualifying post-secondary programs at recognized institutions. Full-time programs of at least 3 consecutive weeks are typically eligible. Part-time programs of at least 12 hours per month over 3+ weeks also qualify for reduced EAP limits.
What if my child only attends one year?
Any unused contributions return to you tax-free. Unused EAP money (growth + grants) can remain in the plan until either another sibling uses it, the subscriber transfers growth to RRSP under specific rules, or the plan is wound up (with 20% penalty on growth, grants returned to government).
What's the difference between EAP and Post-Secondary Education payments?
EAP is the taxable portion: accumulated income plus government grants, paid to the student, limited by enrollment-status rules. Post-Secondary Education payments are contributions only, paid to the subscriber (usually parent), tax-free at any amount as long as the beneficiary is in a qualifying program.
Next stage
Wind-up: what to do if the plan isn't fully used →