Consideration should be given to avoiding an immediate liquidation of an RESP on death
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 allow the executors to continue the plan beyond the death of the testator for the benefit of the beneficiary (and contribute to the plan on the beneficiary’s behalf). This would permit future distributions to qualify as educational assistance payments and be taxed at the RESP beneficiary's low marginal tax rate.
Neal Armstrong. Summary of 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 under s. 146.1(1) - subscriber - para. (c) and s. 146.1(7.1).