Who can become a beneficiary of an RDSP?

Any person can be a beneficiary of an RDSP if he/she meets all of the following criteria: a) Is eligible for the disability tax credit b) Has a valid social insurance number c) Is a resident of Canada d) At the time the plan is entered into, has not and will not have turned 60 by the end of the year, except to transfer in an existing RDSP for the beneficiary