To be eligible for a Registered Disability Savings Plan, the beneficiary must meet four conditions, including an age limit. They must: Qualify for the federal disability tax credit*. Be under 60 years of age (if the beneficiary is 59 years of age, you must apply before the end of the calendar year in which the person turns 59 years of age) Have a Social Insurance Number (SIN) Reside in Canada at the time the plan is established. Good to know *An individual can only qualify for the DTC if the Canada Revenue Agency approves Form T2201, Disability Tax Credit Certificate. A health professional must certify in writing that the individual has a severe and prolonged impairment and describe the effects of that impairment using the new digital form for health professionals or by completing Form T2201 manually.
Disability-Tax-Credit Certificate-t2201-21e