The Registered Disability Savings Plan (RDSP) was introduced in 2008 as a way to allow families and others to save for the future of a person who is eligible for the disability tax credit. Like similar registered plans, rules are set by the federal government and rules are administered by the Canada Revenue Agency.
The Government of Canada makes contributions to RDSPs in the form of either the Canada disability savings grant or the Canada disability savings bond. The amount received depends on contributions made to the RDSP and family income (how family income is determined depends on the age of the beneficiary). The grant and bond are available until the year the beneficiary turns 49.
Entitlements for both the grant and bond can be carried forward, however there are rules and limits to qualify. You can learn more about “the carry-forward measure” from Employment and Social Development Canada. You can learn more about the rules of RDSPs from the Canada Revenue Agency.