CRA indicates that amounts can be transferred from one RESP to another
In response to a challenge to an indication in the CRA website that it is possible to transfer amounts in a RESP to another RESP with a different subscriber and the same beneficiary, CRA stated:
Such a transfer will be possible subject to the terms of the arrangement with the promoter. The provisions applicable to RESPs allow the transfer of amounts from one RESP to another. In fact, subsection 146.1(6.1) provides special rules for transfers of property from one RESP to another.
Neal Armstrong. Summaries of 11 October 2019 APFF Financial Strategies and Instruments Roundtable, Q.10 under s. 146.1(6.1) and s. 204.9(5)(e).