Appendix A. Registered Education Savings Plan provider user guide – Application forms – Education savings incentives

From: Employment and Social Development Canada

Disclaimer: RESP promoters

The information contained on this page is technical in nature. It is intended for Registered Education Savings Plan (RESP) and Canada Education Savings Program promoters. For general information, visit the RESP section.

Alternate format

A PDF version of the Registered Education Savings Plan provider user guide is available on the index page.

List of acronyms

BCTESG: British Columbia Training and Education Savings Grant
BN: Business number
CCB: Canada Child Benefit
CCTB: Canada Child Tax Benefit
CESG: Canada Education Savings Grant
CESP: Canada Education Savings Program
CLB: Canada Learning Bond
ESDC: Employment and Social Development Canada
PCG: Primary caregiver
RESP: Registered Education Savings Plan
SAGES: Saskatchewan Advantage Grant for Education Savings
SIN: Social Insurance Number

Introduction

Employment and Social Development Canada (ESDC) administers the following education savings incentives:

Canada Education Savings Grant (CESG):
- the amount of CESG (Basic CESG)
- the additional amount of CESG (Additional CESG)
Canada Learning Bond (CLB)
Saskatchewan Advantage Grant for Education Savings (SAGES)
British Columbia Training and Education Savings Grant (BCTESG)

To apply for incentives, the Registered Education Savings Plan (RESP) providers must complete the required forms. This appendix will assist them in completing the forms entitled:

Application: Canada Education Savings Grant (CESG) and Canada Learning Bond (CLB) (ESDC SDE 0093)
Canada Learning Bond (CLB) Application for Adult Beneficiaries (ESDC SDE 0107)

RESP providers should review eligibility requirements with the subscriber for each incentive before completing this form. Appendix B. A Quick Reference – Eligibility criteria for education savings incentives summarizes the eligibility criteria for those incentives administered by ESDC.

For more information, refer to Appendix C for a list of acronyms and terms used in this guide.

A.1. Application form ESDC SDE 0093

A.1.1. Overview

Application form ESDC SDE 0093, entitled Application: Canada Education Savings Grant (CESG) and Canada Learning Bond (CLB), includes several components. The table below describes all components included in the application form. To download and fill out the form, refer to the Resources for RESP promoters web page.

A.1.1.1. Main form

signatures required: subscribers
purpose: to collect information to apply for Basic CESG, Additional CESG and CLB when the beneficiary is under 18 years old. If the beneficiary is between 18 and 20 years of age, use form ESDC SDE 0107 to apply for the CLB
when to use: this is mandatory for federal education savings incentives

A.1.1.2. Annex A

signatures required: a custodial parent/legal guardian must complete this annex. No signature is required
purpose: to collect information for additional beneficiaries
when to use: to add beneficiaries to the application form

A.1.1.3. Annex B

signatures required: the primary caregiver (PCG) or their cohabiting spouse or common-law partner or custodial parent/legal guardian
purpose: to collect information from the PCG or their cohabiting spouse or common-law partner or a custodial parent/legal guardian
when to use: to request the Additional CESG and the CLB when:
- a beneficiary is under 18 years old
- the PCG or their cohabiting spouse or common-law partner is not a subscriber

Note that in some instances, the subscriber may not be the custodial parent/legal guardian. In that case, a custodial parent/legal guardian must complete Annex B to provide the beneficiary’s Social Insurance Number (SIN).

A.1.1.4. Annex C

signatures required: subscriber(s), custodial parent/legal guardian (if different than subscriber)
purpose: to collect information to apply for the SAGES
conditions to fulfill in order to use:
- all beneficiaries in the RESP must be siblings
- all beneficiaries listed on Annex C must be a resident of Saskatchewan at the time of a contribution

A.1.1.5. Annex D

signatures required: subscriber(s), custodial parent/legal guardian (if different than subscriber)
purpose: to collect information to apply for the BCTESG
conditions to fulfill in order to use:
- all beneficiaries in the RESP must be siblings
- both of the following must be residents of British Columbia at the time of application:
  - the beneficiary
  - the custodial parent/legal guardian listed on the Annex D

A.1.2. Checklists for the form ESDC SDE 0093

The CESP application form includes detailed instructions that explain how to complete the form.

Checklists in this appendix will also help RESP providers to ensure that the subscriber completes the CESP application forms properly. Refer to the following sections in this appendix for common scenarios:

A.1.2.1. When the parents open an RESP
A.1.2.2. When someone other than a parent opens an RESP
A.1.2.3. When an agency opens an RESP
A.1.2.4. Using Annex A to apply for multiple beneficiaries
A.1.2.5. When applying for the SAGES
A.1.2.6. When applying for the BCTESG

A.1.2.1. When the parents open an RESP

Use the following checklist only if a subscriber can answer “Yes” to both of these questions:

are you the beneficiary’s PCG or the PCG’s cohabiting spouse or common-law partner?
- This person must provide their name and SIN to request the CLB and the Additional CESG
are you the beneficiary’s custodial parent or legal guardian?
- The custodial parent or legal guardian must provide the beneficiary’s SIN

Note: In some instances, the subscriber may not be the custodial parent/legal guardian. In that case, a custodial parent/legal guardian must complete Annex B to provide the beneficiary SIN. The beneficiary SIN is not required on the main form in this situation.

A.1.2.1.1. Main form – Application for the CESG and the CLB

Before you start:
- explain that a beneficiary’s individual PCG is the person eligible to receive the Canada child benefit (CCB) for the beneficiary
- explain that “spouse” in this section means the cohabiting spouse or common-law partner of the PCG
Top of the form:
- enter RESP provider company name and RESP contract number in the corresponding boxes
Section 1 – Information about the subscriber(s):
- enter the family name and given name of the subscriber in the corresponding fields
- check “Yes” for the “custodial parent/legal guardian” question under the “Subscriber’s family name (last name)” field. Only a custodial parent/legal guardian can provide the beneficiary SIN
- check “Yes” for the “primary caregiver or their spouse” question under the “Subscriber’s given name (first name) field to request the Additional CESG and the CLB. The Canada Revenue Agency (CRA) will use this subscriber’s name and SIN to validate the beneficiary’s eligibility for these incentives

Note: Only complete the following steps if there is a joint subscriber to the RESP:

enter the family name and given name of the joint subscriber in the corresponding fields
check “Yes” for the “custodial parent/legal guardian” question. To be a joint subscriber, a person must be a spouse or common-law partner of the subscriber

- leave all agency areas blank
- enter the SIN of the subscriber to request the Additional CESG and the CLB. This must be the SIN of the person who checked “Yes” for the “primary caregiver or their spouse” question

Section 2 – Information about the beneficiary:
- enter information about the beneficiary (family name, given name, date of birth, sex, and SIN) in the corresponding fields. The subscriber needs to enter the information exactly as it appears on the beneficiary SIN documentation
- enter the total number of beneficiaries for the current application in the field “= Total number of beneficiaries”
  - If applying for more than 1 beneficiary:
    - check “additional beneficiaries indicated in Annex A”, and
    - complete Annex A to provide information about the additional beneficiaries. For more information, refer to checklist in A.1.2.4. Using Annex A to apply for multiple beneficiaries
Sections 3 to 8:
- ask subscribers to read sections 3 through 8
- section 4: ask subscribers to select the applicable check boxes if required. This section explains possible reasons for not requesting the Additional CESG or the CLB for this RESP
- section 5: ask subscribers to sign and date the CESP application form
- section 7: inform subscribers about any provincial incentives that may apply to them

A.1.2.2. When someone other than a parent opens an RESP

Use the following checklist if a subscriber is not the beneficiary’s parent.

A.1.2.2.1. Main form – Application for the CESG and the CLB

Top of the form:
- enter the RESP provider company name and RESP contract number
Section 1 – Information about the subscriber(s):
- enter the family name and given name of the subscriber (and the joint subscriber if applicable). A joint subscriber, if applicable, must be a spouse or common-law partner of the subscriber:
  - check “No” in the “custodial parent/legal guardian” check box
  - check “No” in the “primary caregiver or their spouse” check box
- leave all agency areas blank
Section 2 – Information about the beneficiary:
- enter the information about the beneficiary. You do not require the beneficiary SIN on the main form in this situation. A custodial parent/legal guardian must complete Annex B to provide the SIN
- enter the total number of beneficiaries for the current application
- if applying for more than 1 beneficiary:
  - check “additional beneficiaries indicated in Annex A”, and
  - complete Annex A to provide information about the additional beneficiaries. For more information, refer to checklist in A.1.2.4. Using Annex A to apply for multiple beneficiaries
Sections 3 to 8:
- ask subscribers to read sections 3 through 8
- section 4: ask subscribers to select the applicable check boxes if required. This section explains possible reasons not to apply for the Additional CESG or the CLB for this RESP
- section 5: ask subscribers to sign and date the CESP application form
- section 7: inform subscribers about any applicable provincial incentives

A.1.2.2.2. Annex B – Primary caregiver, their spouse and/or custodial parent/legal guardian

Top of the form:
- explain that a beneficiary’s individual PCG is the person eligible to receive the CCB for the beneficiary. Explain that “spouse” in this section means the cohabiting spouse or common-law partner of the PCG
- explain that the beneficiary’s PCG must complete Annex B to request the Additional CESG and/or the CLB when this person is not a subscriber. Also advise that since 2018, the PCG’s cohabiting spouse or common-law partner could provide this information
- enter the RESP provider company name, RESP contract number, and a subscriber name. This should match the information provided on the main form
Section B-1 – Information about the primary caregiver or their spouse:
- if the person completing Annex B is the beneficiary’s PCG or the PCG’s cohabiting spouse or common-law partner, enter their name and SIN in section B-1. If this person is the beneficiary’s custodial parent or legal guardian, check “I am also the custodial parent/legal guardian of the beneficiary”
- you should leave section B-1 blank if:
  - the subscriber is not applying for the Additional CESG or the CLB, or
  - the person completing Annex B is the custodial parent of the beneficiary, but not their PCG or their PCG’s cohabiting spouse or common-law partner

The primary caregiver or their spouse and the custodial parent/legal guardian are often the same person. However, if they are different:

the primary caregiver or their spouse should complete 1 copy of this annex (except for section B‑2), and
the custodial parent/legal guardian should complete a separate copy (except for section B‑1)

Section B-2 – Information about the custodial parent/legal guardian:
- enter the beneficiary’s custodial parent/legal guardian name in section B-2 only if they are different than the primary caregiver or their spouse listed in section B-1
Section B-3 – Information about the beneficiary:
- if the person completing the form indicated is the custodial parent/legal guardian, enter the information about the beneficiary. Enter the information exactly as it appears on the beneficiary SIN documentation
- enter the total number of beneficiaries for the current application in the “= Total number of beneficiaries” box
- if applying for more than 1 beneficiary:
  - check the “additional beneficiaries indicated in Annex A” box, and
  - complete Annex A to provide information about the additional beneficiaries. For more information, refer to checklist in A.1.2.4. Using Annex A to apply for multiple beneficiaries
Sections B-4 to B-7:
- ask the person completing this annex to read sections B-4 through B-7
- section B-4: ask the person completing this annex to select the applicable check boxes if required. This section explains possible reasons not to apply for the Additional CESG or the CLB for this RESP
- section B-5: ask the person completing this annex to sign and date the annex

A.1.2.3. When an agency opens an RESP

Use the following checklist when a child care agency is the subscriber.

A.1.2.3.1. Main form – Application for the CESG and the CLB

Top of the form:
- enter the RESP provider company name and RESP contract number
Section 1 – Information about the subscriber(s):
- leave the subscriber and joint subscriber information areas blank
- enter the agency name and the agency representative’s name in the corresponding fields
- check “Yes” in the “public primary caregiver” check box
- leave the SIN area blank. Enter the 15-character agency’s business number (BN)
Section 2 – Information about the beneficiary:
- enter the beneficiary’s custodial parent/legal guardian name in section B-2 only if they are different than the primary caregiver or their spouse listed in section B-1
- enter the total number of beneficiaries for the current application in the “= Total number of beneficiaries” box
- if applying for more than 1 beneficiary:
  - check “additional beneficiaries indicated in Annex A”, and
  - complete Annex A to provide information about the additional beneficiaries. For more information, refer to checklist in A.1.2.4. Using Annex A to apply for multiple beneficiaries
Sections 3 to 8:
- ask the agency representative to read sections 3 through 8
- section 4: ask the agency representative to select the applicable check boxes if required. This section explains possible reasons not to apply for the Additional CESG or the CLB for this RESP
- section 5: ask the agency representative to sign and date the CESP application form as the subscriber
- section 7: inform the agency representative about any applicable provincial incentives

A.1.2.4. Using Annex A to apply for multiple beneficiaries

Use the following checklist when providing information about additional beneficiaries on Annex A.

A.1.2.4.1. Annex A – Information about the additional beneficiaries

Before you start:
- explain that all beneficiaries listed on Annex A must have a common custodial parent/legal guardian. Use a separate Annex A for each group of beneficiaries having a common custodial parent/legal guardian
Top of the form:
- enter the RESP provider company name, RESP contract number and a subscriber’s name in the corresponding fields. This should match the information provided on the main form
- enter the custodial parent/legal guardian name in the corresponding field. The custodial parent/legal guardian must have signed either the main form or Annex B
Section A-1 – Information about the beneficiaries:
- enter information about the beneficiary (family name, given name, date of birth, sex, and SIN) in the corresponding fields. Enter the information exactly as it appears on the beneficiary SIN documentation

A.1.2.5. When applying for the SAGES

Note: On March 22, 2017, the Government of Saskatchewan announced the suspension of the SAGES in their provincial budget. The suspension was to be active as of January 1, 2018, and until further notice. You can find additional information pertaining to the suspension of the SAGES in information bulletin notice #722. The CESP sent this bulletin on June 12, 2017, and it is available through the Canada.ca/RESPresources Web page.

Promoters may decide to continue accepting and processing SAGES applications after January 1, 2018. However, the CESP will not pay any SAGES.

Use the following checklist when the subscriber is applying for the SAGES.

A.1.2.5.1. Annex C – Application for the SAGES

Top of the form:
- enter the RESP provider company name and RESP contract number in the corresponding fields
Section C-1 – Information about the subscriber(s):
- enter the family name and given name of the subscriber (and the joint subscriber if applicable) in the corresponding fields. Leave the subscriber and joint subscriber information blank if the subscriber is an agency.
  - a joint subscriber, if applicable, must be a spouse or common-law partner of the subscriber
- if the subscriber is an agency, enter the agency name and the name of the agency representative. Otherwise, leave the agency areas blank
Section C-2 – Information about the beneficiaries:
- check “Yes” only if:
  - there is only 1 beneficiary named in the RESP or all beneficiaries in the RESP are siblings, and
  - all beneficiaries listed on Annex C are residents of Saskatchewan

If “No” is selected, the SAGES will not be paid into the RESP

- enter the information about all beneficiaries applying for SAGES (family name, given name, date of birth and sex) in the corresponding fields. Enter this information exactly:
  - as it appears on the beneficiary SIN documentation, and
  - as it was entered in the application form for federal incentives (main form)
- enter the date on which each beneficiary became a resident of Saskatchewan in the “SK resident since” field
  - use the date of birth if a beneficiary was a Saskatchewan resident since birth
- enter the total number of beneficiaries for the current SAGES application in the “= Total number of beneficiaries” field
  - if requesting the SAGES for more than 3 beneficiaries:
    - check the box for “additional beneficiaries”, and
    - use additional copies of Annex C to provide all additional beneficiary information

Sections C-3 to C-6:
- all individuals signing the annex read sections C-3 through C-6
- section C-4: the following individuals sign and date the annex:
  - subscriber
  - joint subscriber (if applicable)
  - a custodial parent/legal guardian (if this person is not a subscriber)
- if the subscriber is an agency, the agency representative must sign as the subscriber
- a custodial parent/legal guardian must enter his or her name if this person is not a subscriber

A.1.2.6. When applying for the BCTESG

Use the following checklist when the subscriber is applying for the BCTESG.

A.1.2.6.1. Annex D – Application for the BCTESG

Top of the form:
- enter the RESP provider company name and RESP contract number in the corresponding fields
Section D-1 – Information about the subscriber(s):
- enter the family name and given name of the subscriber (and the joint subscriber if applicable) in the corresponding fields:
  - leave the subscriber and joint subscriber information blank if the subscriber is an agency
  - a joint subscriber, if applicable, must be a spouse or common-law partner of the subscriber
- if the subscriber is an agency, enter the agency name and the name of the agency representative in the corresponding fields. Otherwise, leave the agency areas blank
- enter the subscriber address in the corresponding fields. Provide the address even when the subscriber is not an agency
Section D-2 – Information about the beneficiaries:
- check “Yes” only if:
  - there is only 1 beneficiary in the RESP or all beneficiaries in the RESP are siblings, and
  - all beneficiaries listed on Annex D are residents of British Columbia

If “No” is selected, the BCTESG will not be paid into the RESP.

- enter the information about all beneficiaries applying for the BCTESG (family name, given name, date of birth, sex and SIN) in the corresponding fields
- enter this information exactly:
  - as it appears on the beneficiary SIN documentation, and
  - as it was entered in the application form for federal incentives
- verify that each beneficiary listed on Annex D has an eligible birth date to apply for the BCTESG. Beneficiaries must be born in 2006 or later to be eligible for the BCTESG
- verify that the application date is acceptable for each beneficiary listed on Annex D:
  - for eligible beneficiaries born in 2006, you must complete the applications between August 15, 2016, and August 14, 2019, inclusively
  - for eligible beneficiaries born after 2006 but before August 15, 2009, you must complete the applications between August 15, 2015, and August 14, 2018, inclusively
  - for eligible beneficiaries born on August 15, 2009, or later, you must complete the applications between the beneficiary’s 6th birthday and the day before the beneficiary’s 9th birthday, inclusively
- enter the total number of beneficiaries for the current BCTESG application in the “= Total number of beneficiaries” field
  - if requesting the BCTESG for more than 2 beneficiaries:
    - check the box for “additional beneficiaries”, and
    - use additional copies of Annex D to provide all additional beneficiary information

Section D-3 – Conditions for payment of the BCTESG:
- ask for proof that the custodial parent/legal guardian meets the British Columbia (BC) residency requirement. This could be:
  - a valid BC Driver’s License
  - a BC Identification Card
  - a BC Services Card, or
  - a BC utility bill

Note: The date of the utility bills must be within the last 3 months. It must also list the current address of the custodial parent or the legal guardian and can be for:

electricity
gas
phone
cable
water, or
garbage

- indicate only the type of document provided as proof of residency (for example, enter “BC driver’s license”) in the corresponding field

Sections D-4 to D-6:
- all individuals signing the annex read sections D-4 through D-6
- section D-4: the following individuals sign and date the annex:
  - subscriber
  - joint subscriber (if applicable)
  - a custodial parent/legal guardian (if this person is not a subscriber and has given a proof of British Columbia residency)
- if the subscriber is an agency, the agency representative must sign as the subscriber
- a custodial parent/legal guardian must enter his or her name if this person is not a subscriber

A.2. Application form ESDC SDE 0107

A.2.1. Overview

As of January 1, 2022, CLB-eligible individuals will start to turn 18 years old. They will therefore be able to designate an RESP themselves for payment of the CLB. In most provinces, they will also be able to open their own RESP and apply for the CLB themselves.

However, in certain provinces and territories, the legal age at which an individual can enter into a contract (which includes opening an RESP) is 19. In these provinces and territories, there may also be circumstances where an 18-year-old beneficiary can be their own subscriber.

To determine at which age individuals may open an RESP as the subscriber, promoters should consider the following:

applicable provincial/territorial laws
their organization’s operational requirements
any flexibility they may have introduced

In situations where the promoter requires the subscriber to be over 19 years of age, there are 2 options:

the CLB eligible beneficiary may choose to wait until they turn 19 to open their own RESP
designate an RESP with a trusted adult as the subscriber

Application form ESDC SDE 0107, entitled Canada Learning Bond (CLB) Application for Adult Beneficiaries, is a stand-alone form. Use it only when a beneficiary is between 18 and 20 years of age.

To download and fill out the form, go to the resources for RESP promoter’s web page: Canada.ca/RESPresources.

A.2.1.1. ESDC SDE 0107

signatures required: beneficiary, subscriber (if different than the beneficiary), joint subscriber (if applicable)
purpose: to collect information to apply for the CLB
when to use: for beneficiaries between 18 and 20 years of age

A.2.2. Checklist for the form ESDC SDE 0107

The checklist for the Canada Learning Bond (CLB) Application for Adult Beneficiaries form includes detailed instructions that explain how to complete the form.

Use the following checklist only if you can answer “Yes” to 1 of the 2 statements:

the beneficiary is between 18 and 20 years of age and is also the subscriber of the RESP
the beneficiary is between 18 and 20 years of age and is not the subscriber of the RESP

For the CLB eligibility criteria, refer to Chapter 6. The Canada Learning Bond.

A.2.2.1.1. Form ESDC SDE 0107: Canada Learning Bond (CLB) Application for Adult Beneficiaries

Before you start:
- explain that a beneficiary must be between 18 and 20 years of age to request the CLB as an adult
Top of the form:
- enter the RESP provider company name and contract number in the corresponding fields
Section 1 – Beneficiary personal information:
- enter the beneficiary information (family name, given name, date of birth, sex and SIN) in the corresponding fields
  - the beneficiary must enter their name exactly as it appears on their SIN documentation
- when the beneficiary is also the subscriber of the RESP, they must check the subscriber box. If not, leave blank
Section 2 – Beneficiary declaration and consent:
- in this section, the beneficiary must:
  - read the declaration
  - date and sign the consent
Section 3 – Subscriber (if different than the beneficiary) declaration and consent
- only fill in these fields in section 3 if the subscriber and the beneficiary are different individuals:
  - enter the family name and given name of the subscriber in the corresponding fields
  - enter the family name and given name of the joint subscriber in the corresponding fields, if applicable
  - enter the agency name if the subscriber is a child care agency
- the following individuals must sign and date this section:
  - subscriber
  - joint subscriber (if applicable)
Section 4 – Conditions for payment of the CLB:
- explain the conditions for payment

A.3. Important information

A.3.1. Overview

The following section provides important information for the forms ESDC SDE 0093 and its associated annexes, and ESDC SDE 0107.

A.3.2. Inaccurate information may delay education savings incentive payments

The subscriber must provide accurate information on the forms ESDC SDE 0093 and its associated annexes, and the ESDC SDE 0107. Otherwise, there could be a delay in the payment of education savings incentives (incentive). The CESP system sends monthly reports to RESP providers. If the CESP system cannot pay an incentive, it will advise the provider with an error code or refusal reasons:

error codes: the CESP system can reject incentive requests because they contain errors. When that happens, RESP providers must resubmit these transactions with the correct information. For more information, refer to Appendix E. Understanding error codes
refusal reasons: there could be a number of reasons why the CESP system will refuse to pay an incentive. This could be the case even when the CESP system successfully processes incentive requests. For more information, refer to Appendix F. Understanding refusal reasons

A.3.2.1. Beneficiary information

Before paying any incentive into an RESP for a beneficiary, the CESP system will perform various validations. When it comes to the beneficiary information, it will validate the following information submitted by RESP providers with the information of the Social Insurance Registry (SIR):

Social Insurance Number (SIN)
given name (first name)
family name (last or surname)
date of birth
sex

All RESP provider requests for incentive payments must include a beneficiary SIN. The CESP system will validate the SIN information at SIR. RESP providers should ensure that the information collected on application forms matches the beneficiary SIN documentation at SIR. Doing so will ensure that providers will have fewer rejected transactions and avoid incentive payment delays.

Any subscriber can provide information for 1 beneficiary on application form ESDC SDE 0093. However, only the custodial parent/legal guardian of a beneficiary can provide the beneficiary’s SIN on this form.

A beneficiary between the ages of 18 and 20 must provide their own SIN on the application form ESDC SDE 0107.

Consequently, RESP providers must collect beneficiary SINs on the application form(s) using 1 of the following methods:

ESDC SDE 0093: if a subscriber is also a custodial parent/legal guardian, this person can provide all required information for 1 beneficiary using the main form. If there are multiple beneficiaries, this person can use Annex A to provide information for the additional beneficiaries
Annex A: if there are multiple beneficiaries, then a custodial parent/legal guardian can complete Annex A to provide information about the additional beneficiaries
Annex B: custodial parents/legal guardians can provide their information and information for 1 beneficiary using Annex B. If there are multiple beneficiaries, they can provide information for the other beneficiaries using Annex A
ESDC SDE 0107: if a beneficiary is between the ages of 18 and 20, this person must provide their own SIN. Annex A must not be used with the form ESDC SDE 0107

If the beneficiaries named in a family RESP are cousins, each group of siblings requires completion of Annex A.

The CESP system can only pay the following incentives into a family RESP if all beneficiaries in the RESP are siblings:

CLB
the Additional CESG
the SAGES
the BCTESG

A.3.2.2. The primary caregiver, cohabiting spouse or common-law partner

The individual PCG of a beneficiary is the person who is eligible to receive the CCB for the beneficiary. The Canada Revenue Agency (CRA) calculates a PCG’s adjusted income using, in part, the net income reported on line 23600 of tax returns filed by the PCG. If applicable, it would also take into account the information of their cohabiting spouse or common-law partner.

As of 2018, their cohabiting spouse or common-law partner, if applicable, may provide their information to request the CLB instead. The individual PCG’s adjusted income is used, in part, to validate eligibility for the CLB and the Additional CESG. An individual PCG must provide their name and SIN on the form ESDC SDE 0093 to request the CLB and the Additional CESG for beneficiaries under 18 years old. It is not required to request the CLB for an adult beneficiary.

A beneficiary could have more than 1 individual PCG. For more information, refer to the shared custody question under heading A.3.3.8. Custodial parent/legal guardian and primary caregiver in this appendix.

The public PCG of a beneficiary is the organization that is entitled to receive payments for the beneficiary under the Children’s Special Allowances Act (CSAA). A public PCG must provide their business number (BN) to request the Additional CESG and the CLB.

To request the CLB only, ESDC does not collect the PCG information on form ESDC SDE 0107. For more explanations regarding adult beneficiary CLB eligibility, please refer to heading A.3.3.20. How will an adult beneficiary’s eligibility for the CLB be determined.

PCG Type – Individual PCG:

information required to request the CLB and the Additional CESG Using form ESDC SDE 0093:
- PCG: SIN, given name, family name, or
- PCG’s cohabiting spouse or common-law partner: SIN, given name, family name
additional notes:
- an individual PCG is the person eligible to receive the CCB for the beneficiary. The CRA sends a CCB notice to the individual PCG every year

PCG Type – Public PCG (Agency):

information required to request the CLB and the Additional CESG Using form ESDC SDE 0093:
- PCG: BN, agency name
additional notes:
- a public PCG is an organization that receives the Children’s Special Allowance for the beneficiary

Note: The CESP system will only pay the CLB and the Additional CESG into individual RESPs or family RESPs in which all beneficiaries are siblings.

A.3.3. Answers to additional questions

A.3.3.1. Individual RESPs

Can we include on the same application form ESDC SDE 0093 siblings who are beneficiaries of separate individual RESPs?

No. You cannot use 1 CESP application form for siblings who are beneficiaries of different individual RESPs. Given that each RESP is a separate contract, you must use a separate form for each contract number.

A.3.3.2. Family RESPs with cousins

Can we include all beneficiaries on 1 form ESDC SDE 0093 if there are cousins in a family RESP?

Yes. When there are multiple beneficiaries named to a family RESP, you can use 1 form for all beneficiaries. This is regardless of whether they are all siblings.

However, a beneficiary’s custodial parent/legal guardian needs to complete Annex A and Annex B. As a result, if there are cousins in the plan, you will require more than 1 Annex A and Annex B.

Note: To receive the Additional CESG, the CLB, the SAGES or the BCTESG, all beneficiaries named to the RESP must be siblings.

Example

The subscriber, Jane Smith, opens an RESP for her 4 grandchildren:

John Smith (PCG and custodial parent = mother, Mary Smith)
Joseph Smith (PCG and custodial parent = mother, Mary Smith)
Ann Smith (PCG and custodial parent = mother, Jill Smith)
Brian Smith (PCG and custodial parent = mother, Jill Smith)

You must complete the following parts of the form:

the subscriber, Jane Smith, must complete and sign the main form
the custodial parent, Mary Smith, must complete and sign:
- Annex B for 1 of her children, and
- Annex A to add her other child
the custodial parent, Jill Smith, must complete and sign:
- Annex B for 1 of her children, and
- Annex A to add her other child

In this example, not all beneficiaries in the RESP are siblings. Therefore, the subscriber must choose not to apply for the Additional CESG and the CLB for these beneficiaries.

A.3.3.3. Information about the RESP

Who should complete the fields that appear at the top of each form and each annex, above the numbered sections? For example, the RESP provider and the RESP contract number.

Given that procedures for dealing with this section differ depending on the type of organization, we did not provide descriptors for this section.

It is up to individual RESP providers to determine how best to complete this section and communicate the information to their staff. However, you must ensure the completion of this area since our compliance section may verify it during a compliance review.

Note: The CESP permits the RESP providers to pre-populate the “RESP Provider” field with their legal name.

A.3.3.4. Pages following the consent and signatures sections

Do we have to keep the pages that follow the consent and signature in the client file? Those pages contain the privacy statement and definitions. Also, do they need to be kept in hard copy or imaged?

No. We do not require RESP providers to retain pages that follow the consent and signatures sections of the forms or annexes.

A.3.3.5. Choosing not to apply for the Additional CESG and/or the CLB

What happens if there is a discrepancy between information provided in section 4 of the form ESDC SDE 0093 and section B-4 of Annex B?

RESP providers should follow instructions on section B-4 if there is a discrepancy between the information provided in the aforementioned sections. The PCG or their cohabiting spouse or common-law partner designate which RESP receives the Additional CESG and the CLB payments. RESP providers may also choose to consult with the subscriber in completing this section.

If an RESP provider offers only the Basic CESG, is the subscriber under the obligation to complete section 4 of the form ESDC SDE 0093?

Yes. The subscriber must complete this section even if the RESP provider offers only the Basic CESG. In this case, the subscriber must choose not to apply for the Additional CESG and the CLB in section 4 of the main form.

A.3.3.6 When subscribers add beneficiaries to an existing family RESP

A subscriber has already completed a CESP application form ESDC SDE 0093 for a beneficiary in a family RESP. What parts of the form ESDC SDE 0093 must they complete if they name additional beneficiaries to the same RESP?

If the subscriber wants to add new beneficiaries to an existing family RESP, they must complete a new CESP application form ESDC SDE 0093 for the new beneficiaries. A subscriber cannot make any amendments to the original CESP application form ESDC SDE 0093 that was previously completed and signed to add new beneficiaries.

A.3.3.7. Total number of beneficiaries

What should a subscriber enter as the total number of beneficiaries on the form ESDC 0093, Annex B and Annex C? Is it the total number of beneficiaries in the RESP, or the number of beneficiaries for whom the subscriber is currently submitting an application?

The total number of beneficiaries entered should be the number of beneficiaries for whom the subscriber is currently submitting an application. This applies to:

section 2 of the main form ESDC SDE 0093
section B-3 of Annex B (if applicable)
section C-2 of Annex C (if applicable)

This number does not necessarily have to match the number of beneficiaries named in the RESP. For example, the numbers would not match in cases where beneficiaries are added to a family RESP after the plan was originally opened.

A.3.3.8. Custodial parent/legal guardian and primary caregiver

Can the ESDC SDE 0093 form be completed ONLY by the custodial parent or legal guardian if the caregiver or his/her cohabiting spouse or common-law partner is unavailable or unable to complete it?

Yes. It can be completed by a custodial parent/legal guardian only.

In such cases, a custodial parent/legal guardian should complete the form ESDC SDE 0093. They should omit areas that identify the PCG or the PCG’s cohabiting spouse or common-law partner. They would not complete the SIN in section 1 of the main form ESDC SDE 0093 or section B-1 on Annex B.

However, a beneficiary could not receive the Additional CESG or the CLB. In order to receive those incentives, a PCG, or the PCG’s cohabiting spouse or common law partner, needs to complete the form ESDC SDE 0093 and provide their SIN (or BN for child care agencies). In this situation, the custodial parent/legal guardian must choose not to apply for both the Additional CESG and the CLB. They would do so either in section B-4 of Annex B, or in section 4 of the main form ESDC SDE 0093.

Who is the PCG when parents share the custody of a beneficiary?

The CRA may distribute the CCB payments to more than 1 parent for the same beneficiary if they share custody of the child. For example, a child could alternate every 2 weeks between living with the father and the mother. In this situation, CRA could consider both the mother and the father to be individual PCGs. When individual PCGs or their cohabiting spouse or common-law partner complete the CESP application form ESDC SDE 0093, they are providing their information. This will enable the CESP system to validate eligibility for the Additional CESG and/or the CLB for beneficiaries under 18 years old. They are also designating the RESP to receive these incentives in trust. The CESP system can only accept 1 individual PCG, or a PCG’s cohabiting spouse or common-law partner, per electronic transaction. Therefore, when they submit a request for the Additional CESG or the CLB for a beneficiary under 18 years old, they must choose which individual’s information they will submit if more than 1 individual is a PCG.

Note: This information is not required to apply for the CLB for an adult beneficiary.

A.3.3.9. Pre-filling fields on the forms

Can RESP providers pre-fill some of the application form fields before asking their clients to sign a form?

Yes. To facilitate the completion of the form, RESP providers could choose to pre-fill some fields with information collected during the Education Savings Plan (ESP) application process. This includes, for example, the RESP provider, RESP contract number, subscriber names and beneficiary information.

However, RESP providers may not preselect client options on the application forms. Client options include check boxes and/or fields that require a client decision or attestation, signatures, and signature dates. In particular, the client must complete the following fields:

choosing not to apply for the Additional CESG or the CLB (section 4 of the main form ESDC SDE 0093 and section B-4 of Annex B)
“Yes/No” questions (section C-2 of Annex C)
“SK Resident Since” date (section C-2 of Annex C)
I am the subscriber check box (section 1 of form ESDC SDE 0107)

A.3.3.10. Incomplete application forms

What must RESP providers do if they determine that an application form is incomplete and missing information after it was originally completed and signed?

Once all the required individuals have signed the application form, the RESP provider cannot alter the form. RESP providers should contact the person or people who originally signed the form. They should ask them to add the required information and initial any additions or changes made since the original signature. RESP providers must retain these amended forms in their client files.

A.3.3.11. SAGES request dates

Which date should RESP providers use for a SAGES request – the date the SAGES application form (Annex C) was signed or the contribution date?

To determine the transaction date of a SAGES request, RESP providers must use the most recent of the following dates:

the date that the subscriber completes a SAGES application form
the date that the subscriber makes the corresponding contribution

Subscribers have 3 years after making an RESP contribution to apply for the SAGES by completing and signing the SAGES application form (Annex C). After that time, the CESP system sends RESP providers a refusal reason “O” (Late SAGES Request). This will happen if a SAGES request transaction date is more than 3 years after the transaction date of the contribution.

RESP providers have 3 years to have the CESP system successfully process a SAGES Request transaction. Therefore, they must send a file to the CESP system (for processing) no more than 3 years after the transaction date of the SAGES Request in the file. The CESP system sends RESP providers a refusal reason “D” (late transaction) for SAGES Requests processed after this 3 year limit.

Example

On October 14, 2013, a subscriber made an RESP contribution for a beneficiary who is eligible for the SAGES. At that time, the RESP provider was in the process of updating their system to offer the SAGES. Therefore, they were not in a position to accept a SAGES application from the subscriber.

To receive the SAGES for this contribution, the subscriber must complete the SAGES application form by October 14, 2016.

The subscriber completed a SAGES application form for this beneficiary on February 11, 2014. In this case, the RESP provider must send a file to the CESP system before February 11, 2017, with a SAGES request. The CESP system must successfully process this transaction to receive a payment in regards to the contribution made on October 14, 2013.

Should RESP providers accept the SAGES application during the suspension period?

Promoters may decide to continue accepting and processing SAGES applications after January 1, 2018. However, the CESP system will not pay any SAGES.

A.3.3.12. SAGES requests for existing beneficiaries

How do you apply for the SAGES for existing beneficiaries?

For existing beneficiaries who already have an RESP, there is no need to complete the main part of the application form.

To apply for the SAGES, the subscriber must complete Annex C, which can be treated as a stand-alone SAGES application form.

A.3.3.13. SAGES applications and the custodial parent/legal guardian

Does the beneficiary’s custodial parent or legal guardian need to sign the SAGES Annex (Annex C)?

Yes. A custodial parent/legal guardian must sign and print their name in section C-4 of the SAGES application form (Annex C). However, if they have already signed this annex as a subscriber or joint subscriber of the RESP they don’t have to sign it again.

A.3.3.14. BCTESG requests for existing beneficiaries

How do you apply for the BCTESG for existing beneficiaries?

For existing beneficiaries who already have an RESP, there is no need to complete the main part of the application form ESDC SDE 0093. To apply for the BCTESG, the subscriber must complete only Annex D, which can be treated as a stand-alone BCTESG application form.

A.3.3.15. BCTESG application dates

Which date should RESP providers use for a BCTESG request?

RESP providers must enter a transaction date for each BCTESG request that they submit electronically to the CESP system. The date on which the subscriber submitted the completed BCTESG application form to the RESP provider’s representative will be the transaction date.

If the subscriber and parent\legal guardian are 2 distinct people, they may sign and date the application form on different dates. The promoter should use the last signature date on the application form as the transaction date for the corresponding BCTESG request transaction.

Will the CESP system accept BCTESG applications if they are completed before or after the required application window?

Promoters should not accept BCTESG application forms if the subscriber submits them outside of the required application window period for each beneficiary. To be eligible for the BCTESG, the beneficiary must be born on January 1, 2006, or later.

For eligible beneficiaries born in 2006, subscribers must complete the applications between August 15, 2016, and August 14, 2019, inclusively. For eligible beneficiaries born after 2006 but before August 15, 2009, subscribers must complete the applications between August 15, 2015, and August 14, 2018, inclusively. For eligible beneficiaries born on August 15, 2009, or later, the subscriber must complete the applications between the beneficiary’s 6th birthday and the day before the beneficiary’s 9th birthday, inclusively.

A subscriber wishes to apply for the BCTESG. However, the custodial parent/legal guardian is only available to sign the application after the beneficiary’s 9th birthday. In this case, will the application be valid?

No. For an application to be valid, all signatures must be present and dated prior to the beneficiary’s 9th birthday.

A promoter does not have the system or agreement in place to offer BCTESG. Can they still accept applications for the BCTESG after August 15, 2015, even if they are not ready to offer the grant? If yes, which date must the promoter use to apply for the grant?

Unless a promoter has an agreement with ESDC, they are not a promoter of that grant. As such, they cannot accept applications for the BCTESG.

A.3.3.16. BCTESG requests for multiple beneficiaries

If 2 eligible beneficiaries each have their own separate RESPs, can the subscriber complete only 1 Annex D for both beneficiaries?

The subscriber must complete Annex D for each RESP. If 2 eligible siblings have separate RESPs, the subscriber must complete a separate Annex D for each beneficiary.

A subscriber completes Annex D for 2 beneficiaries. There are several eligible beneficiaries named in the same RESP. Can the subscriber use Annex A to apply for the additional beneficiaries after having completed Annex D for 2 beneficiaries?

The subscriber cannot use Annex A to request the BCTESG for the additional beneficiaries. In this case, there are more than 2 eligible beneficiaries named in the same RESP. Therefore, the subscriber must use additional copies of Annex D to request the BCTESG for the additional beneficiaries.

A subscriber has 2 children, a 6-year-old and a 4-year-old. Can the subscriber complete the form for both beneficiaries at the same time? Would this prevent him from having to go back to the promoter to complete a form when the 4-year-old turns 6?

No. Once the younger beneficiary turns 6, the subscriber will need to complete an application form and provide proof of residency to receive the BCTESG.

A.3.3.17. BCTESG residency requirements

What is an acceptable demonstration of proof of BC residency for the custodial parent/legal guardian?

The custodial parent/legal guardian must show a proof of residency to the RESP provider’s representative at the time of the application. They must present at least 1 of the following documents:

a valid BC driver’s license
a BC Identification Card
a BC Services Card
a BC utility bill

The date on the utility bills must be within the last 3 months. It should also list the current address of the custodial parent or the legal guardian. It can be for electricity, gas, phone, cable, water or garbage.

Must the RESP provider’s representative make a copy of the document provided for proof of residency?

No. However, the RESP provider’s representative must provide a description of the proof shown. For example, they could indicate “BC driver’s license,” in the available space under section D-3.

There could be instances where the subscriber does not complete the form in the presence of the RESP provider’s representative. In that situation, the RESP provider could collect a photocopy of the proof in order for them to complete this field.

A subscriber completes a form at a branch in Ontario. They have proof of residency for BC. How would the agent recognize BC proof of residency?

The BC logo should be visible on all BC identification cards. Other forms of identification should include a BC address for the parent or the legal guardian.

How is proof of residency validated if the office in Ontario receives a BCTESG application form that is mailed into Ontario? For example, a subscriber lives in Ontario but parent and beneficiary live in BC.

The promoter is responsible to validate the residency of the custodial parent/legal guardian. They need to establish a process of acceptable practices. For example, they could require the guardian to sign and date both sides of a copy of identification used to support the application. That signed copy would then be forwarded to the promoter.

If the subscriber already has an RESP with a promoter, their system may have the subscriber’s address showing the custodial parent/legal guardian lives in BC. Is this sufficient for proof of residency?

No, the promoter must request proof of residency to validate BC’s residency requirement. The proof of residency needs to be current. A utility bill or statement used for proof of residency must be within the last 3 months.

A.3.3.18. BCTESG applications and the custodial parent/legal guardian

Does the beneficiary’s custodial parent or legal guardian need to sign the BCTESG application form (Annex D)?

Yes but only if the person has not already signed as a subscriber in this section. If they are not the subscriber, a custodial parent/legal guardian that provided the proof of BC residency must sign and print their name in section D-4 of the BCTESG application form (Annex D).

If the beneficiary’s custodial parent or legal guardian is not a subscriber, is it necessary for the custodial parent or legal guardian to also complete Annex B?

If Annex D is being completed as a “stand-alone” BCTESG application form for an existing RESP, the required information for all beneficiaries will be provided on Annex D. The custodial parent or legal guardian must also sign Annex D.

Therefore, in these situations, the custodial parent or legal guardian does not have to complete Annex B to provide beneficiary information.

A.3.3.19. BCTESG application and subscribers

If the RESP has a subscriber and a joint subscriber, are both required to sign the BCTESG application form (Annex D, section D-4)?

No. Either the subscriber or the joint subscriber of the RESP can sign a BCTESG application form. However, RESP promoters may establish their own internal policy that requires both subscribers to sign.

A.3.3.20. How will an adult beneficiary’s eligibility for the CLB be determined if the PCG’s, their cohabiting spouse’s or their common-law partner’s personal information is not required on the new Adult CLB application form ESDC SDE 0107

Eligibility for the CLB is based on income information pertaining to the beneficiary’s PCG. This information is obtained annually through an information-sharing process with the Canada Revenue Agency (CRA). The PCG consented to their information being shared by CRA with ESDC when they applied for the CCB. For children in care, the CLB eligibility is established when public primary caregiver is eligible to receive payments under the Children’s Special Allowances Act.

As the PCG has responsibility for decisions related to the minor beneficiary’s well-being, they have the authority to request the CLB and designate the RESP. At 18 years of age, this authority transfers to the beneficiary.

Adult beneficiaries who are between 18 and 20 years of age must use the new Adult CLB application form to:

request the CLB, and/or
designate an RESP for CLB payment

The CESP system will include functionality to match the adult beneficiary named on the CLB request to a child in the CRA data without the use of PCG information. ESDC will use the beneficiary’s name and date of birth to match them to their CLB amounts. If a match is found and all other rules are met, the CESP system will pay the CLB. The designated RESP will only receive the amount of CLB that the beneficiary is eligible for, and that has not already been paid in an RESP.

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Date modified:: 2023-03-06