Canada Disability Savings Regulations (SOR/2008-186)

7 For the purposes of calculating an amount to be repaid under these Regulations with respect to amounts that are transferred from a prior RDSP to a new RDSP in accordance with subsection 146.4(8) of the Income Tax Act, all amounts of bonds, grants and contributions transferred are considered to have been paid into or made to the new RDSP as of the day on which the amounts were paid into or made to the prior RDSP.