​The beneficiary can make lump-sum withdrawals — also called disability assistance payments (DAPs) — from the RDSP at any time.

How it works

1. The beneficiary doesn’t pay tax on the original contributions that are withdrawn from the RDSP.
2. The beneficiary will pay tax on investment earnings that are withdrawn from the RDSP.
3. The beneficiary will pay tax on grants and bonds that are withdrawn from the RDSP and that have been in the RDSP for 10 years or more.
4. If the beneficiary withdraws grants and bonds that have been in the RDSP for less than 10 years, they can't keep them. This money must be repaid to the government. (There is an exception for short life expectancies, see below).
5. Withdrawals from an RDSP will not affect the beneficiary’s:
• federal benefits like the HST credit and the Canada Child Tax Benefit, or
• provincial benefits in most provinces. Learn more about provincial rules for withdrawals.

If the beneficiary's life expectancy is 5 years or less

If the beneficiary’s life expectancy is 5 years or less, the beneficiary can withdraw up to $10,000 a year in taxable savings from their plan:

• If any of that money is from grants and bonds that have been paid into the plan in the last 10 years, the beneficiary won't have to repay these amounts to the government.
• The beneficiary can also withdraw a pro-rated amount of their plan contributions.