What happens to an RESP when the subscriber passes away?

Arsen Accounting Services · Question 197 · Sources checked October 29, 2026

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The subscriber's passing does not automatically mean the child's RESP must immediately be collapsed. CRA's RESP guidance allows another person, including the estate in appropriate circumstances, to become the subscriber. The plan contract and estate documents need review.

Identify the subscriber and beneficiary separately

The subscriber controls the plan under its terms; the beneficiary is the person for whose education the plan was established. They are not interchangeable. A child being named as beneficiary does not by itself establish who will manage the account after the subscriber passes away.

The issuer's procedures and the will should be reviewed before requesting withdrawals or changing ownership. Payments from an RESP can have different components and tax consequences, so closing the account prematurely can create unnecessary complications.

Official guidance: [1].

Contact the promoter with the right documents

For example, grandparents may have funded a plan for a grandchild. The executor should identify the subscriber arrangement, any joint subscriber, and successor provisions before treating the balance like an ordinary estate bank account.

Prepare the RESP file

• Plan contract and current statements.
• Subscriber and beneficiary details.
• Will, estate appointment documents, and any successor instructions.
• Contribution, grant, and accumulated-income records.

Ask the promoter what options are available under the plan and have the proposed action reviewed for tax and estate consequences. Keep written confirmation of any successor arrangement. For living subscribers, this is a useful issue to coordinate with estate planning so the executor has clear instructions rather than having to reconstruct the intention later.