How much RDSP grant and bond can my client get in 2026?
For 2026, the RDSP grant pays 300% on the first $500 and 200% on the next $1,000 when 2024 family income is $117,045 or less, up to $3,500 a year. Above that it pays 100% on $1,000. The bond adds up to $1,000 a year with no contribution. Lifetime caps are $70,000 and $20,000.
How much grant and bond does each income level get in 2026?
For 2026, a beneficiary whose family income is $117,045 or less gets $3 for each $1 on the first $500 contributed and $2 for each $1 on the next $1,000, so a $1,500 contribution earns the full $3,500 grant. Above $117,045, the grant matches $1 for $1 on the first $1,000 canada.ca. The bond is $1,000 at or below $38,237, partial between $38,237 and $58,523, and nil at or above $58,523
canada.ca.
| Figure | 2026 | 2025 |
|---|---|---|
| Grant: higher match threshold | $117,045 | $114,750 |
| Grant at or below threshold | 300% on first $500, 200% on next $1,000 | Same |
| Grant above threshold | 100% on first $1,000 | Same |
| Maximum grant a year (no catch up) | $3,500 | $3,500 |
| Full bond at or below | $38,237 | $37,487 |
| No bond at or above | $58,523 | $57,375 |
| Maximum bond a year (no catch up) | $1,000 | $1,000 |
| Lifetime grant cap | $70,000 | $70,000 |
| Lifetime bond cap | $20,000 | $20,000 |
The thresholds aren't set by ESDC. The Canada Disability Savings Act borrows them from the Income Tax Act: the grant uses the second federal bracket threshold, the bond uses the CCB phase out income and the first bracket threshold, each for the payment year laws-lois.justice.gc.ca. That's why the 2026 figures match the CRA's indexation table ($117,045, $38,237 and $58,523)
canada.ca. As of October 2026, the CRA's own RDSP page still shows the 2025 figures
canada.ca.
The beneficiary must be approved for the disability tax credit, be resident in Canada and have a SIN canada.ca. Grant and bond stop after December 31 of the year the beneficiary turns 49
canada.ca.
A $1,500 contribution can draw $4,166.62 of grant and bond
Take an adult beneficiary whose 2024 family income (own plus spouse) was $45,000, and a $1,500 contribution in 2026. Income is under $117,045, so the grant pays the higher rates. Income sits between $38,237 and $58,523, so the bond is partial.
| Step | Amount |
|---|---|
| Grant: $500 x 300% | $1,500.00 |
| Grant: $1,000 x 200% | $2,000.00 |
| Total grant | $3,500.00 |
| Bond: income over phase out ($45,000 less $38,237) | $6,763 |
| Bond: width of the band ($58,523 less $38,237) | $20,286 |
| Bond reduction: $1,000 x 6,763 / 20,286 | $333.38 |
| Bond paid: $1,000 less $333.38 | $666.62 |
| Grant plus bond on a $1,500 contribution | $4,166.62 |
The bond formula is $1,000 less $1,000 x (A less B) / (C less B), where A is family income, B the phase out income and C the first threshold, rounded to the cent under s. 7(4) and 7(5) of the Canada Disability Savings Act laws-lois.justice.gc.ca. The bond needs no contribution at all; the grant does
canada.ca.
Which family income counts, and for which year?
The 2026 grant and bond use family income from the 2024 return, two years back, tested against the 2026 thresholds canada.ca. The Act fixes both halves: income for the year that ended December 31 of the second preceding year, against the threshold for the particular year
laws-lois.justice.gc.ca.
Whose income it is depends on age. Through December 31 of the year the beneficiary turns 18, it's the parents' or guardians' income used for the Canada child benefit. From the year the beneficiary turns 19, it's the beneficiary's own income plus a spouse's or common law partner's canada.ca.
That switch is where adult clients pick up a large bond. Have the beneficiary file a return every year starting the year they turn 17, so the 2 prior years exist when the adult income test starts canada.ca. With no CRA income information, the grant falls to the 100% rate
canada.ca.
Unused grant and bond carry forward 10 years
A beneficiary can claim unused entitlements from the past 10 years, but only for years with DTC approval and Canadian residence canada.ca. Catch up is capped at $10,500 of grant and $11,000 of bond a year, and the bond catch up arrives with no contribution once the plan is open
canada.ca.
The gotcha: unused grant room is matched in descending order of rate. A client with seven or more unused years at the 300% rate can contribute $3,500 and receive the full $10,500 grant. ESDC's own example has a $4,250 contribution earning $6,000 at 300% on $2,000 and $4,500 at 200% on $2,250, for $10,500 canada.ca.
Each bond year is tested separately, on family income from two years before it, so a late opener can have $1,000 of entitlement for every low income year in the window canada.ca. All of it must be claimed by the end of the year the beneficiary turns 49
canada.ca.
Grant and bond from the last 10 years can be clawed back
The assistance holdback amount is the grant and bond paid into the plan in the preceding 10 years, less any of it already repaid. The issuer sets it aside, and it's repaid in full if the plan is terminated or deregistered, if the beneficiary dies, or if DTC approval ends before 60 and the holder closes the plan canada.ca. ITA s. 146.4 takes the term straight from the Canada Disability Savings Act
laws-lois.justice.gc.ca.
A partial withdrawal costs less. Since 2014, each $1 withdrawn triggers repayment of $3 of grant and bond, up to the holdback. The CRA's example: a $600 withdrawal on a $21,000 holdback repays $1,800, not $21,000 canada.ca. A repayment of an amount previously included in income is deductible on line 23200
canada.ca.
Losing DTC approval no longer forces a closure. Since 2021 the holder can keep the plan open: no contributions, grants or bonds go in, nothing already paid has to be repaid, and withdrawals before the year the beneficiary turns 60 repay grant and bond paid in the 10 years before approval ended canada.ca. A beneficiary with a life expectancy of 5 years or less can withdraw up to $10,000 a year of taxable savings without repaying grant or bond, once the election is filed
canada.ca.
Grant, bond and growth are taxed on the way out
When money leaves the plan, the grant, bond and investment growth are taxable to the beneficiary, while the original contributions are not canada.ca. Regular payments must start by December 31 of the year the beneficiary turns 60
canada.ca.
The lifetime contribution cap is $200,000 across all of the beneficiary's RDSPs, set in ITA s. 146.4(4)(g) laws-lois.justice.gc.ca. Grant, bond and investment growth don't count toward it, and rollovers do
canada.ca. Compare the RESP side in RESP grant.
Sources
Can a client over 49 still get the grant?
No. Grant and bond end on December 31 of the year the beneficiary turns 49, and catch up must be used by then. Contributions can continue until the end of the year the beneficiary turns 59, with no match canada.ca.
Does an RRSP or RESP rollover earn the grant?
No. No grant is paid on money rolled in from an RRSP, RRIF, pension plan or RESP, and the rollover still counts toward the $200,000 lifetime contribution cap canada.ca.
Does the bond require the family to contribute anything?
No. The bond is paid on income alone, up to $1,000 a year and $20,000 over a lifetime, and the catch up years are paid automatically once the plan is open canada.ca.
When can the family withdraw without repaying grant or bond?
Once 10 years have passed since the last grant or bond was paid, a withdrawal generally triggers no repayment canada.ca. Before that, the $3 per $1 proportional rule applies, up to the holdback.
General information for the tax year shown, not advice for a specific client. Confirm the facts before you file or remit.