CRA indicates that a corporate charity cannot establish RESPs
CRA indicated that an incorporated registered charity could not establish RESPs for needy children given that only an individuals and a “public primary caregiver” (which it was not) can qualify as an “RESP subscriber.”
Neal Armstrong. Summary of 1 September 2020 External T.I. 2019-0832221E5 under s. 146.1(1) – subscriber – (a).