RESP withdrawal Tax for Beneficiary in US and Camada

[iqbaluddinsyed]

Hello - my son and i both are dual citizens of US and Canada ...we used to live in Canada until 2011 when i started RESP for my son but in 2011 in moved to US permanently and since then living here. when i moved here to US - i withdrew my original contribution to RESP and hence CESG was also returned and only thing remaining in RESP was income which was about $4000 CAD.

I have been filing 3520/3520A every year to report RESP every year here in US and also in some years paid taxes on gains.
My son now withdrew ( in 2021) all amount in RESP ( and RESP account is now closed) for his university education and now i have a few questions about taxes in US and Canada as well filing requirements - see below :
CANADA
- when RESP was withdrawn - bank withheld 25% amount for taxation - i am assuming as a non-resident, we ( my son) owes that amount to CRA as tax and this cant be returned back considering he is a student or is it possible to get this amount back claiming student exemption ??
- assuming answer to above question is 'not possible to get the withheld taxes back' - are there any obligation for me or my son to file taxes in Canada to report this withdrawal of RESP ?

USA
- Do i still need to file 3520/3520A to report RESP distribution? if so i as a owner is not liable to pay any taxes on withdrawal - correct ??
- does my son need to file 3520 / 3520A as a beneficiary who received this money ?
- I am assuming i dont owe any taxes here ( and i dont need to report income on my form 1040) since the money went to my son - correct ??
- does my son owe any taxes in US since Canada already taxed him - as mentioned above ?? if so can he claim foreign tax credit to reduce tax liability ??
- are there any other reporting requirements besides these for me or my son??

Please advise - any help is much appreciated.

[iqbaluddinsyed]

hello - any responses for this matter ? any help would be very much appreciated !