In order to open an RESP account, the subscriber and the beneficiaries (children) do not need to be Permanent Residents of Canada. However, the beneficiary is required to be a Canadian resident for tax purposes and have a valid SIN. For more information on residency status, please visit CRA page on Residency status
If you (subscriber) are or become a non-resident for Canadian tax purposes, you may be required to pay taxes on income earned in the RESP account and capital gains (as per rules of your resident country). If the beneficiary becomes a non-resident, the account can be maintained, but no contributions can be made and grants will not be provided. If the beneficiary becomes a Canadian resident again, contributions can be made again and grants will be provided.
Further, the beneficiary does not have to be a Canadian resident to use the RESP money for post-secondary education. As well, the beneficiary can use the RESP money to attend a post-secondary school outside of Canada.
