Published: April 7, 2022
Last Updated: July 6, 2026
Introduction to the Registered Disability Savings Plan
The Registered Disability Savings Plan (RDSP) is a Canada-wide registered matched savings plan offering tax-deferred growth and direct federal government contributions to help provide long-term financial security for Canadians with disabilities. A beneficiary can only hold one RDSP at any time, and the plan must be opened before the end of the year in which the beneficiary turns 59. Contributions may be made until that same deadline.
The RDSP is the only Canadian registered savings plan that deposits government money directly into the account — through matching grants and income-tested bonds — making it structurally different from an RRSP or TFSA. For eligible Canadians who have not yet opened one, the cost of inaction compounds materially with each passing year.
Critically, the Disability Tax Credit that gates RDSP eligibility is also the gateway to two additional federal benefits — the Canada Disability Benefit and the Child Disability Benefit — making DTC approval one of the most consequential steps in disability financial planning. These programs are addressed below.
Who Qualifies for a Registered Disability Savings Plan?
RDSP eligibility is entirely contingent on CRA approval of a Disability Tax Credit application. The DTC is a non-refundable tax credit under section 118.3 of the Income Tax Act that certifies a severe and prolonged impairment in physical or mental functions, as confirmed by a qualified medical practitioner on Form T2201. Without an active DTC certificate, the RDSP cannot be opened.
To become a beneficiary, an individual must be a Canadian resident with a valid Social Insurance Number and must be under age 60 at the time the plan is established. The beneficiary must also remain a Canadian resident when contributions are made.
Where a DTC application has been denied, working with an experienced Canadian tax lawyer to challenge the CRA’s determination can materially improve the outcome. A successful reconsideration or appeal not only unlocks RDSP eligibility going forward but may also trigger retroactive grant and bond entitlements for up to 10 prior years — a recovery that frequently exceeds the cost of legal advice by a significant margin.
The DTC Benefit Ecosystem: RDSP, Canada Disability Benefit, and Child Disability Benefit
DTC approval does not only unlock RDSP eligibility. It is the single entry point to a broader cluster of federal disability benefits, making early and successful DTC certification exceptionally valuable:
- Registered Disability Savings Plan (RDSP): up to $70,000 in lifetime government grants and $20,000 in bonds, plus tax-deferred investment growth.
- Canada Disability Benefit (CDB): a federal tax-free monthly benefit for working-age Canadians aged 18 to 64 with disabilities, launched July 2025. The maximum benefit is $200 per month ($2,400 per year) for the July 2025 to June 2026 period, rising to $204.20 per month from July 2026 onward. The CDB is income-tested and administered by Service Canada. Unlike the RDSP, no financial institution account is required — eligible individuals apply directly through Service Canada.
- Child Disability Benefit (CDB — child supplement): a tax-free monthly supplement paid through the Canada Child Benefit to families of DTC-eligible children under 18. The supplement was $3,411 per child for the 2025–2026 benefit year. No separate application is required beyond the DTC certification.
“The Disability Tax Credit is far more than a tax credit — it is the key that unlocks an entire ecosystem of federal financial support. An eligible individual who has not yet obtained DTC certification is leaving the RDSP, the Canada Disability Benefit, and potentially the Child Disability Benefit all on the table simultaneously. Securing that certification, and doing so as early as possible, is the single highest-value step in disability financial planning.”
— David Rotfleisch, Certified Specialist in Taxation, Rotfleisch & Samulovitch P.C.
Becoming a Plan Holder of a Registered Disability Savings Plan
A plan holder is the person authorized to make or direct contributions on behalf of the beneficiary. Plan holders are not required to be Canadian residents, and there may be multiple plan holders for a single RDSP at any time.
Where the beneficiary is a minor, a legal parent or a public authority legally authorized to act for the beneficiary — such as the Ontario Public Guardian and Trustee — may serve as plan holder.
Where the beneficiary is a legally capable adult, the beneficiary may open and hold the RDSP independently, or be added as a joint holder alongside an existing parent holder.
Where the beneficiary is an adult lacking legal capacity to enter into a contract — including by reason of intellectual disability, advanced dementia, or severe psychiatric illness — a qualifying family member or legal representative may act as plan holder.
A qualifying family member includes a cohabiting spouse, common-law partner, parent, or sibling of the beneficiary. Siblings were formally added as qualifying family members in 2023, resolving the prior uncertainty around expiring temporary legislative measures.
Making Contributions to a Registered Disability Savings Plan
With written permission from the plan holder or holders, anyone may contribute to a beneficiary’s RDSP until the end of the year in which the beneficiary turns 59. Contributions are not deductible from the contributor’s taxable income, and once made, are not refundable to the contributor.
There is no annual contribution limit, but the lifetime limit for any single beneficiary is $200,000. Amounts transferred directly between RDSPs for the same beneficiary, government grants and bonds, and investment income earned within the plan do not count against this ceiling.
Excess Contributions: The 1% Monthly Penalty Tax
Excess contributions — amounts that push the cumulative total above $200,000 — attract a penalty tax of 1% per month on the excess balance under the Income Tax Act. This penalty accumulates for every month the excess remains in the plan.
For example: if a beneficiary’s RDSP already holds $196,000 in contributions and a family member deposits $9,000 without checking the remaining room, a $5,000 excess exists immediately. That excess generates a penalty of $50 per month ($600 per year) until it is withdrawn. Correcting the error also triggers a proportionate repayment of any government grants or bonds associated with the excess amount.
Where multiple family members are contributing to a single beneficiary’s RDSP — a common situation in estate planning contexts — active tracking of the cumulative contribution balance is essential. Financial institutions are required to monitor and flag excess contributions, but the tax consequences fall on the plan, not the institution.
Canada Disability Savings Grant — 2025 Income Thresholds
The Canada Disability Savings Grant (CDSG) is a federal matching contribution deposited directly into the RDSP based on the beneficiary’s adjusted family net income and the amount contributed by the plan holder. For the 2025 calendar year:
- Families with adjusted net income of $114,750 or less may receive up to $3,500 per year in matching grants
- Families with income above $114,750 may receive up to $1,000 per year
- The government matches contributions at rates up to 300% for lower-income beneficiaries
- The lifetime grant maximum is $70,000
- Grants are available only until the end of the year the beneficiary turns 49
Unused grant entitlements accumulate from age 18 and may be carried forward for up to 10 years, subject to an annual catch-up cap of $10,500. This carry-forward mechanism means that late DTC approvals — even in a beneficiary’s 40s — can still recover substantial past entitlements if contributions and applications are structured correctly.
Canada Disability Savings Bond — 2025 Income Thresholds
The Canada Disability Savings Bond (CDSB) provides up to $1,000 annually to low-income beneficiaries without requiring any personal contribution. For 2025:
- Families with adjusted net income of $37,487 or less receive the full $1,000 bond
- Families with income between $37,487 and $57,357 receive a partial bond
- Families with income above $57,357 are not eligible for the bond
- The lifetime bond maximum is $20,000 (20 years of eligibility)
“The grant matching rates available through the RDSP are extraordinary by any standard. A contribution of $1,500 can attract a $3,500 government grant in the same year for qualifying families. I advise eligible clients to treat RDSP contributions as their highest-priority savings allocation — no conventional investment vehicle delivers a comparable first-year return.”
— David Rotfleisch, Certified Specialist in Taxation, Rotfleisch & Samulovitch P.C.
RDSP vs RRSP vs TFSA: Key Differences
The RDSP occupies a structurally unique position among Canadian registered plans. The following table identifies the features most relevant to financial planning decisions, including the RDSP’s connection to the new Canada Disability Benefit:
| Feature | RDSP | RRSP | TFSA |
|---|---|---|---|
| Government grants/bonds | Yes — up to $70,000 grant + $20,000 bond | No | No |
| Contribution deductible | No | Yes | No |
| Lifetime contribution limit | $200,000 | 18% of earned income (annual) | $7,000/year (2025) |
| Investment growth | Tax-deferred | Tax-deferred | Tax-free |
| Withdrawal taxation | Partially taxable (LDAP) | Fully taxable | Tax-free |
| Eligibility restriction | DTC approval required | Earned income required | Age 18+, Canadian resident |
| Max government matching | Up to 300% on contributions | None | None |
| Links to federal CDB benefit | Yes — DTC is the gateway | No | No |
For eligible individuals, the RDSP typically ranks as the highest-priority savings vehicle, particularly in the accumulation years when grant matching is available. The RRSP and TFSA remain important complementary tools but deliver nothing approaching the government co-investment available through the RDSP.
Numerical Case Study: How RDSP Contributions Multiply Over Time
Consider a beneficiary whose family net income qualifies for the maximum CDSG matching tier. The beneficiary contributes $1,500 annually. The federal government deposits a $3,500 grant each year, for combined annual plan contributions of $5,000.
Over 20 years of contributions:
- Personal contributions: $30,000
- Government grants: $70,000 (lifetime maximum)
- Canada Disability Savings Bonds (if qualifying): up to $20,000 additional
- Total before investment growth: $100,000 to $120,000
At a conservative 4% annual return, the RDSP balance can exceed $150,000 to $180,000 — achieved on $30,000 of personal savings. The implicit return on a qualifying $1,500 contribution in year one, before any investment growth, exceeds 230%. No conventional registered account replicates this structure.
This beneficiary would also be eligible to receive the Canada Disability Benefit monthly payments during working age — a further federal income stream that is entirely separate from the RDSP and requires no additional financial contribution.
Receiving Payments from a Registered Disability Savings Plan
A beneficiary or the beneficiary’s estate may receive RDSP funds through two payment types: Disability Assistance Payments (DAPs) and Lifetime Disability Assistance Payments (LDAPs).
A DAP is any lump-sum payment from the RDSP to the beneficiary or estate. There is no annual cap on DAPs other than the restrictions imposed by the Assistance Holdback Amount. A LDAP is a recurring withdrawal that, once initiated, must be paid at least annually until the plan is closed or the beneficiary passes away. LDAPs must commence by December 31 of the year the beneficiary turns 60.
A beneficiary pays income tax only on the portion of RDSP withdrawals representing government grants, bonds, and investment income earned within the plan — not on the return of personal contributions. The taxable portion of withdrawals is excluded from income for the purpose of calculating the GST/HST credit, Canada Child Benefit, social benefit repayment, and the refundable medical expense supplement.
Transfers directly between RDSPs for the same beneficiary are permitted and are not treated as withdrawals for tax or holdback purposes. Since a beneficiary may only hold one RDSP at a time, the originating plan closes upon transfer.
The Assistance Holdback Rule: Structuring Withdrawals to Avoid Repayment
The Assistance Holdback Amount (AHA) is the total of all Canada Disability Savings Grants and Bonds paid into the RDSP within the prior 10 calendar years, less any amounts already repaid. Withdrawals may not reduce the plan balance below the AHA — and any withdrawal that does triggers a proportionate repayment obligation to the federal government.
In practical terms, this creates an effective 10-year lock-in on government contributions. A beneficiary who receives a $3,500 grant today cannot access that amount without considering every grant and bond received in the prior decade. Early full withdrawals in the years immediately following substantial government deposits can result in repayment of virtually the entire accumulated government contribution.
The AHA must also be repaid when a beneficiary ceases to qualify for the DTC, passes away, or closes the plan. Careful planning around the holdback period is therefore essential not just for withdrawals but for overall plan management and estate structuring.
For beneficiaries who may require liquidity before the holdback period has expired, alternative sources of capital should be identified and preserved well in advance. An experienced Canadian tax lawyer can assist in structuring withdrawal timing and alternative financing to avoid unnecessary repayment obligations.
Estate Planning Considerations for RDSPs
The RDSP does not operate in isolation from a beneficiary’s broader estate and succession planning framework. Failing to coordinate the two frequently produces avoidable tax consequences and benefit forfeiture.
On the death of the beneficiary, the RDSP must generally be collapsed. Government contributions received within the prior 10 years must be repaid. The remaining assets form part of the estate and are distributed in accordance with the will or applicable intestacy legislation.
RRSP-to-RDSP Rollover on Death
One significantly underutilized tool is the tax-deferred rollover of RRSP, RRIF, RPP, or PRPP proceeds from a deceased’s estate to the RDSP of a financially dependent disabled child or grandchild. Available since 2010 under the Income Tax Act, this mechanism allows funds that would otherwise generate a full income inclusion on the deceased’s terminal return to remain in a tax-sheltered structure. The rollover is subject to available RDSP contribution room (lifetime maximum $200,000) and must be applied for within the applicable deadlines.
Henson Trusts and Qualified Disability Trusts
Two trust structures are commonly used alongside the RDSP in disability estate planning, and they serve distinct purposes that are frequently confused:
A Henson trust is an absolute discretionary trust in which the trustee has complete discretion over distributions of income and capital to the disabled beneficiary. Its primary function is to preserve provincial disability benefit eligibility: because the beneficiary has no enforceable right to demand distributions, most provincial programs do not treat Henson trust assets as the beneficiary’s own property for income or asset test purposes. A Henson trust can hold unlimited assets without affecting ODSP or equivalent provincial benefit entitlements.
A Qualified Disability Trust (QDT) is a testamentary trust — one created by a will — that has made a joint election with a DTC-eligible beneficiary to be taxed at graduated marginal rates rather than the flat top-rate applicable to most trusts. This can substantially reduce the annual tax cost on income retained and accumulated within the trust. A Henson trust may be structured to also qualify as a QDT, capturing both the benefit-protection and tax-rate advantages simultaneously — but the election must be made annually and the eligibility conditions confirmed each year.
The RDSP and trust structures complement each other directly: the RDSP accumulates government-matched long-term savings, while the Henson trust provides flexible access to family wealth without disrupting benefit eligibility. Together, they form the core of a comprehensive disability wealth plan.
Additional estate planning considerations include:
- Designation of a successor holder to assume plan control on the death of the current holder
- Review of powers of attorney to ensure continuity of plan management during periods of incapacity
- Assessment of whether the beneficiary’s will adequately addresses the plan collapse and repayment obligations on death
“RDSP planning is most effective when integrated with the beneficiary’s broader tax and estate strategy. Viewing the plan in isolation — without coordinating it with the will, any applicable trusts, and provincial benefit entitlements — consistently leads to missed opportunities and avoidable costs that cannot be recovered after the fact.”
— David Rotfleisch, Certified Specialist in Taxation, Rotfleisch & Samulovitch P.C.
RDSP Lifecycle Strategy: From Contribution to Withdrawal
Phase One: Accumulation
The priority in early years is to maximize grants and bonds through disciplined, income-aligned contributions. Beneficiaries with carry-forward entitlements should structure contributions to recover unclaimed grants from prior years, subject to the annual catch-up cap. During this phase, the Canada Disability Benefit provides concurrent monthly income support that can partially fund RDSP contributions.
Phase Two: Growth
As government contributions approach their lifetime limits, tax-deferred investment growth becomes the primary value driver. Investment strategy during this phase should reflect the beneficiary’s long-term needs and risk tolerance, with particular attention to avoiding withdrawals that trigger holdback repayments.
Phase Three: Withdrawal Planning
As the beneficiary approaches age 60, planning shifts to LDAP structuring, provincial benefit coordination, and estate integration. The interaction between LDAP income and provincial disability benefit income thresholds requires jurisdiction-specific analysis before withdrawals commence.
Common RDSP Mistakes That Reduce Long-Term Outcomes
- Delaying DTC applications: each year without a certificate forfeits RDSP grants, bonds, the Canada Disability Benefit, and the Child Disability Benefit simultaneously
- Under-contributing: contributions below the grant-triggering threshold leave government matching funds permanently unclaimed
- Excess contributions: failing to track cumulative contributions across multiple family contributors triggers a 1% monthly penalty tax on the excess amount
- Early withdrawals triggering holdback repayment: accessing RDSP funds without analyzing the AHA can result in repayment of substantially all accumulated government contributions
- Ignoring carry-forward provisions: unclaimed grant entitlements from prior years are recoverable for up to 10 years but permanently forfeited thereafter
- Failing to coordinate with provincial disability benefits: RDSP withdrawals can affect income-tested provincial programs depending on jurisdiction
- Omitting the RDSP from estate planning: failure to address plan collapse, repayment obligations, RRSP rollover opportunities, and Henson trust / QDT coordination on death frequently produces avoidable tax costs
Advanced RDSP Planning: Cross-Border and Complex Situations
U.S. Tax Exposure and RDSP Reporting
For beneficiaries who are U.S. persons — whether U.S. citizens resident in Canada, green card holders, or dual nationals — the RDSP presents significant cross-border tax complications. The Canada-US Tax Convention does not treat the RDSP as a pension or retirement plan entitled to treaty-based deferral. As a result, investment income earned within the RDSP is not sheltered from U.S. taxation on a current-year basis, and the plan may be subject to annual foreign trust reporting requirements under the U.S. Internal Revenue Code (Forms 3520 and 3520-A).
Failure to file the required U.S. information returns can result in substantial penalties even where no U.S. tax is ultimately owing. U.S. persons who are DTC-eligible should seek cross-border tax advice before opening an RDSP, and existing RDSP holders who are U.S. persons should confirm their current U.S. reporting compliance.
For further guidance on cross-border tax planning for Canadians with U.S. connections, see our resource on digital nomads and Canadian tax residence.
Specified Disability Savings Plan
For beneficiaries with terminal diagnoses, the Specified Disability Savings Plan (SDSP) framework permits conversion of the RDSP to a more flexible withdrawal structure where a physician certifies life expectancy of five years or less. Under the SDSP rules, the assistance holdback rule does not apply, allowing access to all accumulated savings — including government contributions — without triggering repayment.
Non-Resident Beneficiaries
Non-resident beneficiaries cannot hold an RDSP. A change in Canadian residency requires the plan to be closed, with the associated grant repayment and income inclusion consequences. Clients with international mobility plans should seek advice before any change of residency takes effect.
For context on CRA compliance standards relevant to RDSP administration and DTC disputes, see our discussion of gross negligence penalties in federal court.
Pro Tax Tips
- Securing DTC approval at the earliest opportunity is the single highest-value step in disability financial planning. It unlocks the RDSP, the Canada Disability Benefit, and where applicable the Child Disability Benefit simultaneously. Every year of delay has a measurable cost across all three programs.
- Annual RDSP contributions should be calibrated to the amount required to attract the maximum Canada Disability Savings Grant for the beneficiary’s income bracket. The 2025 thresholds are $114,750 for the maximum $3,500 grant and $37,487 for the full $1,000 bond. These thresholds are indexed annually and should be confirmed each contribution year.
- Contribution tracking across all family members is essential. The $200,000 lifetime limit is absolute, and a $5,000 excess generates a $50/month penalty until corrected. Designate one family member or advisor to maintain a running total.
- Withdrawal timing requires multi-year planning, not reactive decision-making. The 10-year holdback window means that ad hoc withdrawals made in response to immediate liquidity needs can erase years of grant accumulation. Where a beneficiary may require capital before age 60, alternative financing sources should be identified and preserved in advance.
- The RDSP should be coordinated with a Henson trust and, where appropriate, a Qualified Disability Trust from the outset of estate planning. The RRSP-to-RDSP rollover opportunity on death of a supporting family member should be assessed as part of every estate administration involving a DTC-eligible beneficiary.
“Where RDSP eligibility exists but the plan remains unopened, the long-term financial cost is substantial and entirely avoidable. The difference between informed early action and continued inaction can easily reach six figures when grants, bonds, compound growth, and the Canada Disability Benefit are taken together.”
— David Rotfleisch, Certified Specialist in Taxation, Rotfleisch & Samulovitch P.C.
Disclaimer:
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."
About the Author
The RDSP is a Canada-wide registered matched savings plan for individuals approved for the Disability Tax Credit. The federal government matches personal contributions through grants of up to $70,000 lifetime, and may deposit bonds of up to $20,000 lifetime for low-income beneficiaries without any personal contribution required.
An individual who holds a valid Disability Tax Credit certificate, is a Canadian resident under age 60, and has a valid Social Insurance Number may be named as beneficiary. The plan must be opened before the end of the year the beneficiary turns 59.
A legally capable adult beneficiary may open the plan independently. Where the beneficiary is a minor or lacks legal capacity, a qualifying family member — including a parent, cohabiting spouse or common-law partner, or sibling (since 2023) — or a legal guardian may open and manage the plan.
The Canada Disability Benefit (CDB) is a federal tax-free monthly benefit for working-age Canadians aged 18 to 64 with disabilities, launched July 2025. The maximum benefit is $200 per month ($2,400 per year) for July 2025 to June 2026, rising to $204.20 per month from July 2026. Like the RDSP, it requires DTC approval as a condition of eligibility. The CDB is separate from the RDSP — it provides monthly income support administered by Service Canada, whereas the RDSP is a long-term savings plan. Eligible individuals should apply for both.
Yes. Qualifying low-income beneficiaries receive Canada Disability Savings Bonds of up to $1,000 per year without any personal contribution. In 2025, the full bond is available to families with adjusted net income of $37,487 or less. A partial bond is available between that threshold and $57,357.
For the 2025 calendar year, families with adjusted net income of $114,750 or less are eligible for up to $3,500 in Canada Disability Savings Grants annually. Families with income above $114,750 may receive up to $1,000 per year. These thresholds are indexed annually — always confirm the current year’s figures before making contribution decisions.
Excess contributions attract a penalty tax of 1% per month on the amount above $200,000. For example, a $5,000 excess generates a $50 monthly penalty — $600 per year — until the excess is withdrawn. Withdrawing the excess also triggers a proportionate repayment of any government grants or bonds associated with it. Where multiple family members are contributing, active tracking of the cumulative total is essential to avoid this outcome.
Tax is payable only on the portion of withdrawals representing government grants, bonds, and investment income earned within the plan. The return of personal contributions is not taxable. The taxable portion of withdrawals is excluded from income for purposes of calculating the GST/HST credit, Canada Child Benefit, social benefit repayment, and the refundable medical expense supplement.
Withdrawals that reduce the plan balance below the Assistance Holdback Amount — the total of grants and bonds received in the prior 10 years — trigger a proportionate repayment obligation to the federal government. In the most adverse scenario, a full early withdrawal shortly after substantial government deposits can require repayment of virtually the entire accumulated government contribution.
Yes. Unused Canada Disability Savings Grant and Bond entitlements accumulate from age 18 and may be carried forward for up to 10 years, subject to annual catch-up limits. In catch-up years, the maximum annual grant can reach $10,500. Entitlements not claimed within the 10-year window are permanently forfeited.
For most Canadians, RDSP assets are exempt from provincial disability benefit asset tests and RDSP withdrawals do not affect benefit entitlements. However, residents of Quebec, New Brunswick, and Prince Edward Island should verify the rules in their province, as RDSP withdrawal income may be counted in benefit calculations and could affect entitlements if income thresholds are exceeded. Ontario’s ODSP program generally exempts both RDSP assets and withdrawals, but program rules can change and should be confirmed with a benefits advisor or Canadian tax lawyer before withdrawals commence.
A Henson trust is an absolute discretionary trust that preserves provincial disability benefit eligibility by ensuring the beneficiary has no enforceable right to demand distributions. A Qualified Disability Trust (QDT) is a testamentary trust that, by joint election with a DTC-eligible beneficiary, is taxed at graduated rather than top marginal rates. A Henson trust can also be structured to qualify as a QDT, capturing both advantages — benefit protection and tax efficiency — within a single instrument.
Yes. The Canada-US Tax Convention does not extend treaty-based deferral to RDSPs, meaning investment growth within the plan is not sheltered from U.S. taxation on a current-year basis for U.S. persons. The RDSP may also be subject to annual U.S. foreign trust reporting requirements (Forms 3520 and 3520-A), with substantial penalties for non-compliance. U.S. persons who are DTC-eligible should seek cross-border tax advice before opening an RDSP.
A Specified Disability Savings Plan is an RDSP converted to a more flexible withdrawal structure where a physician certifies that the beneficiary’s life expectancy is five years or less. The assistance holdback rule does not apply under SDSP rules, allowing the beneficiary to access all accumulated savings — including government contributions — without repayment obligations.
The RDSP must generally be collapsed. Government contributions received within the prior 10 years must be repaid to the federal government. The remaining assets form part of the estate. A tax-deferred rollover of RRSP or RRIF proceeds from the deceased’s estate to the RDSP of a financially dependent disabled child or grandchild may be available and should be assessed as part of the estate administration process.
Yes. An experienced Canadian tax lawyer can assist with DTC applications and CRA appeals, structure contributions to maximize carry-forward grant recovery, plan withdrawal timing to avoid holdback repayment, coordinate the RDSP with a Henson trust and Qualified Disability Trust, advise U.S. persons on cross-border reporting obligations, and guide estate planning to capture the RRSP-to-RDSP rollover. The financial value of early, informed planning consistently exceeds the cost of professional advice.
