Types of Payments Into an RDSP
Contributions to a Registered Disability Savings Plan (RDSP)
Payments into the RDSP by the federal government
Canada Disability Savings Grants (CDSG)
Canada Disability Savings Bonds (CDSBs)
Canada Disability Savings Grant (CDSG) - Matching Rates on Contributions
Maximum Annual CDSGs and CDSBs
Next: Payments out of the RDSP
Back to: RDSP main page
Canada Revenue Agency (CRA) Resources
A registered disability savings plan (RDSP) will consist of the following:
Only the contributions can be withdrawn tax-free by the beneficiary. See taxable amount of disability assistance payments for more information.
Contributions may not be made to the RDSP:
There is no maximum annual RDSP contribution amount, but as noted by Maureen Vance CPA, CA, of Wolters Kluwer CCH, "it may not make sense to contribute the maximum allowable amount to an RDSP if the lifetime limit of the Canada Disability Grant has not yet been reached ($70,000), as you could miss out on some matching grants."
Funds will be paid into the RDSP by the federal government, depending on the amount of contributions and family net income, in the form of
The federal government will give Canada Disability Savings Grants to the RDSP, depending on family net income and annual contributions. The lifetime limit for CDSG for any beneficiary is $70,000, and the maximum annual amount that can be paid for unused entitlements carried forward is $10,500.
When the beneficiary of the RDSP is
then the amount of CDSG paid in 2026 will be a maximum of $3,500, calculated as:
In any other case, the amount of the CDSG will be 100% of the total contributions in the year, to a maximum of $1,000.
(1)The family income amounts are indexed for inflation each year. See the table below.
The family income reported on tax returns from 2 years prior will be used for these calculations. The amount of CDSG and CDSB for which you are eligible in 2026 is based on the family income reported on the 2024 tax return.
Note: The Canada Disability Savings Act Regulations include provisions that an RDSP will be eligible to receive both CDSGs and CDSBs until the end of the year in which the plan beneficiary attains 49 years of age. The Regulations also state that the beneficiary must be a DTC-eligible individual in the year in which the RDSP contribution is made (re CDSGs), or in the year in which the CDSB is payable.
The federal government will also give CDSBs of up to $1,000 per year (for a year during which the beneficiary was resident in Canada), to RDSPs established by low and modest-income families. It is not necessary to make contributions to the RDSP in order to receive CDSBs. The lifetime maximum CDSB limit is $20,000, and the maximum annual amount that can be paid for unused entitlements carried forward is $11,000. See Video: Registered Disability Savings Plan carry forward of entitlements on the CRA website.
The amount of CDSBs given to an RDSP in a year will be $1,000, if the beneficiary of the RDSP is
The family income reported on tax returns from 2 years prior are used for the calculations. The amount of CDSG and CDSB for which you are eligible in 2026 is based on the family income reported on the 2024 tax return.
Where the family net income or adjusted income is greater than $38,237 for 2024 but less than $58,523(1), the amount of the CDSB will be:
$1,000 - [$1,000 x (A - B) / (C - B)]
where
For family net income greater than $58,523 in 2024, no CDSB will be paid in 2026.
Example: For family net income of $50,000, the CDSB for 2026 will be:
$1,000 - [$1,000 x ($50,000 - $38,237) / ($58,523 - $38,237)]
= $1,000 - [$1,000 x ($11,763 / $20,286)]
= $1,000 - [$1,000 x 0.579858] = $1,000 - $579.86
= $420.14
(1) The amount of
Both of these amounts are indexed annually.
The following tables are reproduced from Department of Finance and Canada Revenue information, and updated for 2024 income levels, which are used to calculate 2026 grants and bonds.
For the 2026 calendar year, matching grants are based on family income reported on the 2024 income tax return.
|
2024 Family Income (1) |
|
up to $117,045 |
over $117,045 |
| 300% on first $500 | 100% on first $1,000 |
| 200% on next $1,000 | |
The threshold amounts for each year can be found in InfoBulletins: Canada Disability Savings Program.
2026 maximum annual grants (CDSG) and bonds (CDSB) are based on 2026 contributions, using 2024 family income for the thresholds.
|
2024 Family Income (1) |
||||
| up to $38,237 |
$38,237 to $58,523 |
$58,523 to $117,045 |
over $117,045 |
|
| CDSG matching rate | CDSG & CDSB for 2026 contributions($) | |||
| 300% | 1,500 | 1,500 | 1,500 | nil |
| 200% | 2,000 | 2,000 | 2,000 | nil |
| 100% | nil | nil | nil | 1,000 |
| CDSB | 1,000 | 500(2) | nil | nil |
| Total assistance | $4,500 | $4,000 | $3,500 | $1,000 |
(1) These income thresholds are for 2026 contributions, and are indexed to inflation. The first (lowest) threshold is the lower Canada Child Benefit (CCB) threshold. The higher thresholds are the upper thresholds of the first two federal tax brackets.
(2) Average amount of CDSB, assuming even distribution of families over income range.
The Federal 2010 Budget amended the Canada Disability Savings Act to allow a 10-year carry forward of CDSG and CDSB entitlements. The carry forward was available starting in 2011. Plan holders receive annual statements of CDSG entitlements.
Someone meeting the eligibility requirements (disability tax credit eligibility, Canadian resident, family income) during the carry-forward years before the end of the year in which they turn 49 can carry forward up to 10 years of unused grant and bond entitlements.
The maximum annual amount that can be paid for unused entitlements is $10,500 for the CDSG and $11,000 for the CDSB.
For more information on carry forwards, see the CRA link below.
Next: Payments out of the RDSP
Back to: RDSP main page
How much you could get in grants and bonds
Canada disability savings grant and Canada disability savings bond - including information on carry forwards.