Cole R. Southall, "Continuing RESPs Beyond the Death of the Subscriber", Canadian Tax Focus (Canadian Tax Foundation), Vol. 8, No. 1, February 2018, p.13

Summary Under
Tax Topics - Income Tax Act - Section 146.1 - Subsection 146.1(7.1)
an immediate liquidation of an RESP on death is unnecessary

A registered education savings plan will form part of the estate of a deceased sole or last subscriber to the RESP. Accordingly, the will can...

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Summary Under
Tax Topics - Income Tax Act - Section 146.1 - Subsection 146.1(1) - Subscriber - Paragraph (c)

RESP part of subscriber’s estate (p. 13)

Funds invested in an RESP remain the property of the subscriber (the person who established the RESP)...

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