InfoCapsule 17: Assistance holdback amount
Disclaimer: RDSP issuers
The information contained on this page is technical in nature. The target audience are issuers of the:
- Registered Disability Savings Plan (RDSP)
- Canada Disability Savings Grant (CDSG)
- Canada Disability Savings Bond (CDSB)
For general information, visit the RDSP page.
On this page
Alternate format
A PDF version of the InfoCapsules for RDSP providers is available on the index page.
List of acronyms
- AHA
- Assistance holdback amount
- CDSB
- Canada Disability Savings Bond
- CDSG
- Canada Disability Savings Grant
- DAP
- Disability assistance payment
- DTC
- Disability Tax Credit
- LDAP
- Lifetime disability assistance payment
- RDSP
- Registered Disability Savings Plan
- SDSP
- Specified Disability Savings Plan
Preface
The assistance holdback amount (AHA) is the total amount of Canada Disability Savings Grant (CDSG) and Canada Disability Savings Bond (CDSB) paid into a Registered Disability Savings Plan (RDSP) within a 10-year period before an event; less any amount of CDSG and CDSB paid into the RDSP during the same 10-year period that has been previously repaid to the Government of Canada.
The CDSG and CDSB paid in a 10-year period, minus any CDSG and CDSB already repaid within that same 10-year period, equals the AHA.
When an event occurs, the AHA is subject to repayment. An event can be:
- a withdrawal from the RDSP (which includes a disability assistance payment (DAP) and a lifetime disability assistance payment (LDAP))
- the death of the beneficiary
- the closure of the RDSP
- the non-compliance of the RDSP
- the loss of Disability Tax Credit (DTC) eligibility of the beneficiary (the AHA only becomes subject to repayment if the RDSP is closed during a period of DTC ineligibility)
Exception: In the event of a withdrawal, there is no repayment of the AHA if an RDSP is designated as a Specified Disability Savings Plan (SDSP).
The AHA period moves forward in time with the RDSP
| Year | CDSB |
|---|---|
| 2010 | $1,000 |
| 2011 | $1,000 |
| 2012 | $1,000 |
| 2013 | $0 |
| 2014 | $0 |
| 2015 | $1,000 |
| 2016 | $1,000 |
| 2017 | $1,000 |
| 2018 | $1,000 |
| 2019 | $0 |
| 2020 | $1,000 |
| 2021 | $0 |
| 2022 | $0 |
| 2023 | $0 |
| 2024 | $1,000 |
| 2025 | $1,000 |
| 2026 | $0 |
| 2027 | $0 |
| 2028 | $1,000 |
| 2029 | $1,000 |
| 2030 | $1,000 |
| 2031 | $1,000 |
| 2032 | $1,000 |
| 2033 | $0 |
| 2034 | $0 |
| 2035 | $1,000 |
| 2036 | $1,000 |
| 2037 | $0 |
- An RDSP is opened on February 3, 2010
- First event occurs on December 31, 2020:
- the 10-year AHA period is from January 1, 2011, to December 31, 2020
- A second event occurs October 25, 2036:
- the 10-year AHA period is from October 26, 2026, to October 25, 2036
AHA reminder: It is not possible to access the CDSG or the CDSB available outside the AHA period, without triggering a repayment; the AHA period will always apply.
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