Could a charity that is a corporation and is not a public primary caregiver, as defined in s. 146.1(1), qualify as an RESP subscriber? CRA responded
Pursuant to the definitions “subscriber” and “education savings plan” in subsection 146.1(1), only an individual (other than a trust) and a public primary caregiver are eligible to enter into an RESP with a promoter. As the term “individual” … exclude[s] a corporation, the registered charity … would not qualify as an RESP subscriber.