Human Resources and Skills Development Canada
Symbol of the Government of Canada

Human Resources and Skills Development Canada

www.hrsdc.gc.ca

Legislation

The Canada Disability Savings Act and the Canada Disability Savings Regulations govern the payment and repayment of Canada Disability Savings Grants (Grants) and Canada Disability Savings Bonds (Bonds) into Registered Disability Savings Plans (RDSPs).

Section 146.4 of the Income Tax Act governs the use of Registered Disability Savings Plans (RDSPs) as a trust arrangement into which the Government of Canada may deposit the Canada Disability Savings Grant (Grant) and the Canada Disability Savings Bond (Bond).

Income Tax Act

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Date Modified:
2012-02-28