My non-us husband (Canadian) and I (dual US/Canada) own a joint RESP account for our 3 dual (US/Canada) kids. What would be the tax implications if we were to transfer the RESP funds to a RESP account only under my non-US husband's name? Would there be a deemed disposition and tax consequence?

Do I have to include in Form 8621 an investment under Equities (on our RESP account statement) that are "Ishares S&P/TSX 60 Index ETF (XIU/TSX)?