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A Registered Disability Savings Plan (RDSP) is a Government of Canada program designed to enable individuals with disabilities, with assistance from family and friends to save for their future financial security. The Government of Canada assists people to save with the Canada Disability Savings Program, consisting of the Canada Disability Savings Grant and Canada Disability Savings Bond. The Canada Disability Savings Grant matches personal contributions. The Canada Disability Savings Bond provides funding to RDSPs of people with low and moderate incomes. The RDSP is similar to a Registered Education Savings Plan. A person who establishes an RDSP can make contributions to the plan up to a lifetime limit of $200,000 for the benefit of the person named the beneficiary. Contributions are not tax-deductible, and earnings and growth accrue on a tax-deferred basis. Anyone can contribute. The contributions grow tax-free until withdrawn – at which time a proportion of the plan (earnings and growth received) is taxable and will need to be declared as income in the hands of the beneficiary at that time. In most cases it should not affect eligibility for provincial disability benefits. There are no maximum annuations. Contributions can be up to the end of the year in which the beneficiary turns 59 years old. This is not an alternative to setting up a trust for a person with disabilities, but should be used in conjunction with other vehicles, such as Henson trusts, insurance products, segregated funds and Lifetime Benefits Trusts to build a solid financial plan. ==Eligibility== To open an RDSP, a person must: - be eligible for the Disability Tax Credit - be 59 or younger as of December 31 of the current year - be a resident of Canada - have a valid Social Insurance Number To qualify for the Disability Tax Credit the individual must be “markedly restricted” in at least one of the following categories: speaking, hearing, walking, elimination (bowel or bladder functions), feeding, dressing, performing the mental functions of everyday life, life-sustaining therapy to support vital function and the recently introduced cumulative effects of significant restrictions. Only one RDSP account may be set up per qualifying individual, and only that beneficiary is entitled to any payments. An RDSP arrangement must be between the issuer and either the beneficiary, a qualifying person in relation to the beneficiary or a legal parent who is not a qualifying person, but who is a holder of another RDSP of the beneficiary. A qualifying person can only establish and administer an RDSP on behalf of the beneficiary if the beneficiary lacks the mental capacity to do so himself of herself. A disabled adult with mental capacity who wished to benefit from an RDSP must establish the plan himself or herself, however, family members, friends or others could contribute to a plan established by the disabled person, with his or her permission. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Registered Disability Savings Plan」の詳細全文を読む スポンサード リンク
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