Except for family plans, generally, there are no restrictions on who can be the original subscriber under an RESP. You and your spouse or common-law partner can be joint subscribers under an RESP.
A public primary caregiver of a beneficiary under an RESP may also be an original subscriber.
If you are not the original subscriber, you can become a subscriber only in the following situations:
- you are a spouse or common-law partner, or ex-spouse or former common-lawpartner, of a subscriber and you get the subscriber's rights under the RESP as a result of a court order or written agreement for dividing property after a breakdown of the relationship;
- you are another individual or another public primary caregiver who has, under a written agreement, acquired a public primary caregiver's rights as a subscriber under the RESP;
- you acquired the subscriber's rights under the RESP, or you continue to make contributions into the RESP for the beneficiary, after the death of the subscriber under the RESP; or
- you are the deceased subscriber's estate that acquired the subscriber's rights under the RESP, or that continues to make contributions into the RESP for the beneficiary, after the death of a subscriber under the RESP.
All subscribers under an RESP have to provide their social insurance number (SIN) to the promoter before we can register the RESP.
Source: Canada Revenue Agency
