Chapter 5. Registered Education Savings Plan provider user guide – The Canada Education Savings Grant
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.
On this page
- Alternate format
- List of acronyms
- Introduction
- 5.1. The Basic and Additional CESG – An overview
- 5.2. Eligibility criteria
- 5.3. Annual CESG limits and grant room
- 5.4. Lifetime CESG limits
- 5.5. Calculating the CESG
- 5.6. Applying for the Basic and the Additional CESG
- 5.7. Receiving and depositing the CESG
- 5.8. Repaying the CESG
- 5.9. Other transactions involving the CESG
Alternate format
A PDF version of the Registered Education Savings Plan provider user guide is available on the index page.
List of acronyms
- BN
- Business number
- CCB
- Canada child benefit
- CESG
- Canada Education Savings Grant
- CESP
- Canada Education Savings Program
- CRA
- Canada Revenue Agency
- CSAA
- Children Special Allowances Act
- ESP
- Education savings plan
- ESDC
- Employment and Social Development Canada
- PCG
- Primary caregiver
- RESP
- Registered Education Savings Plan
- SIN
- Social Insurance Number
Introduction
The Canada Education Savings Grant (CESG) is an education savings incentive administered by the Canada Education Savings Program (CESP). The CESP is part of Employment and Social Development Canada (ESDC).
Registered Education Savings Plan (RESP) promoters must enter into an agreement with ESDC to offer the CESG. This also applies to any other education savings incentive administered by ESDC.
The CESG is based on contributions made to an RESP in respect of an eligible beneficiary and consists of 2 components:
- Basic CESG
- Additional CESG
For more information, refer to Appendix C for a list of acronyms and terms used in this guide.
5.1. The Basic and Additional CESG – An overview
The CESG consists of:
- a Basic CESG of 20% on the first $2,500 (or less) of contributions each year to an RESP. It is available to all eligible residents of Canada regardless of adjusted income, and
- an Additional CESG which may be either 10% or 20% on the first $500 (or less) of contributions each year. The payment of this incentive is depending on the adjusted income
For more information, refer to section 5.2. Eligibility criteria.
The CESG is available for contributions made until the end of the calendar year in which the beneficiary turns 17. CESG payments cannot exceed the lifetime limit of $7,200 per beneficiary. Therefore, this amount is the maximum that can be paid across all RESPs in respect of a specific beneficiary.
5.1.1. How it works
The payment of the CESG is based on the following requirements:
- an RESP: a subscriber must meet with a participating RESP promoter, open an RESP, and name an eligible beneficiary
- eligibility criteria: the subscriber and participating RESP promoter ensure that all eligibility criteria for the CESG have been met
- application process: the subscriber requests a participating RESP promoter to request for the CESG on their behalf. For more information, refer to section 5.6. Applying for the Basic and the Additional CESG
- RESP contributions: the subscriber makes contributions to the RESP which may attract CESG payments into the RESP
5.2. Eligibility criteria
To determine if a contribution is eligible for the CESG, the following eligibility criteria should be considered.
5.2.1. Basic CESG
- Does the beneficiary have a valid Social Insurance Number (SIN)?
- Has the subscriber established and registered an Education Savings Plan (ESP) with an RESP promoter and named a beneficiary?
- Was the beneficiary a Canadian resident at the time the contribution was made?
- Was the contribution made prior to the end of the calendar year in which the beneficiary turned 17?
- Were contributions made during the calendar year that a beneficiary turned 16 or 17 years old? If yes, one of the following conditions needs to be met before the end of the calendar year the beneficiary turns 15:
- a minimum of $100 in annual RESP contributions has been made in each of any 4 years (consecutive or not and not withdrawn), or
- a minimum of $2,000 in RESP contributions has been made (and not withdrawn)
If the answers to all of the questions to this point have been affirmative, the contribution may be eligible for the Basic CESG.
5.2.2. Additional CESG
- Is the RESP an individual (non-family) plan or a family plan in which all beneficiaries are siblings?
- Was the contribution made to the RESP on or after January 1, 2005?
- Has the required information been provided?
For more information, refer to section 5.2.6. Information required to request the Additional CESG.
- Is the beneficiary’s individual primary caregiver (PCG) eligible to receive the Canada child benefit (CCB)?
- Is the beneficiary a dependent of an individual PCG whose adjusted income is greater than $53,359 but less than or equal to $106,717?Footnote 1
If the answers to all of the questions to this point have been affirmative, the contribution may be eligible for both the Basic CESG and the 10% Additional CESG.
- Is the beneficiary a dependent of an individual PCG whose adjusted income is less than or equal to $53,359?Footnote 1, or
- A dependent of a public PCG receiving payments under the Children’s Special Allowances Act (CSAA) for the beneficiary?
If the answers to all of the questions to this point have been affirmative, the contribution may be eligible for both the Basic CESG and the 20% Additional CESG.
5.2.3. Types of RESPs for the CESG
The Basic CESG rate of 20% is payable on all eligible contributions made to an RESP recognized by the Income Tax Act (ITA).
The Additional CESG rates of 10% or 20% are payable only into the following types of RESPs:
- an individual (non-family) plan, or
- a family plan in which all beneficiaries are siblings
5.2.4. Contributions to an RESP and the CESG eligibility
Contributions deposited to an RESP along with the annual and lifetime limits will determine the amount of CESG payable. For more information, refer to section 5.3. Annual CESG limits and grant room.
To qualify for the CESG, a subscriber is required to make a contribution to an RESP in respect of an eligible beneficiary who is:
- named under the RESP, and
- a resident of Canada at the time of the contribution
Contributions made to an RESP in respect of the CESG can fall under 1 of 2 categories:
- assisted contributions attract the CESG payments
- unassisted contributions do not attract the CESG payments
Consequences of withdrawing assisted contributions:
- the withdrawal of assisted contributions from the RESP may trigger a repayment of the CESG, and
- may affect grant eligibility. For more information, refer to section 5.8. Repaying the CESG
As of 1998, the CESG has been available on contributions made in respect of all eligible beneficiaries. The CESG starts accumulating yearly from birth and remains available until the end of the calendar year in which they turn 17.
Examples: Contributions and the CESG age limit, Janet turns 17 on December 15, 2018. She is only eligible to receive the CESG for 2 more weeks in that year – until December 31, 2018.
Mary turns 17 on January 23, 2018. She can receive the CESG for the rest of that year – until December 31, 2018.
5.2.5. Contributions for 16 and 17 year old beneficiaries
Special conditions apply for the contributions made during the calendar years in which a beneficiary turns 16 and 17 years old. For those contributions to be eligible for the CESG, 1 of the following conditions must apply:
- a minimum of $100 in annual RESP contributions, in respect of the beneficiary. Contributions must have been made in any 4 years (consecutive or not and not withdrawn), or
- a minimum of $2,000 in RESP contributions, in respect of the beneficiary, must have been made (and not withdrawn)
Subscribers have to meet either of those conditions before the end of the calendar year the beneficiary turned 15.
5.2.6. Information required to request the Additional CESG
The CESP system requires the PCG information or that of the individual PCGs cohabiting spouse or common-law partner, if applicable. This information is necessary to verify a beneficiary’s eligibility for the Additional CESG with the Canada Revenue Agency (CRA).
Promoters must submit a contribution transaction to the CESP system to request the CESG for that contribution. When a contribution transaction includes information about the PCG (or the individual PCGs cohabiting spouse or common-law partner, if applicable), the CESP system:
- uses that information to validate the beneficiary’s eligibility for the Additional CESG on that contribution
5.2.6.1. Individual PCG
A person is the individual PCG of a beneficiary if they are eligible to receive the Canada child benefit (CCB) for the beneficiary. A beneficiary could have more than one individual PCG if 2 people, who do not live together, share custody of the beneficiary. For more information, refer to section 5.2.7. Shared custody.
The CCB is a tax-free monthly payment made to eligible families. This payment is to help them with the cost of raising children under the age of 18. To be eligible to receive the CCB, it is necessary to complete an application form with the CRA. This form, plus additional information, is available at the CRA. Contact any local Tax Services Office, or call toll-free at 1-800-959-8281.
An individual PCG or, as of 2018, their cohabiting spouse or common-law partner, if applicable, must:
- provide their name and SIN on the CESP application form to request the Additional CESG
The individual PCG’s adjusted income is used, in part, to validate eligibility for the Additional CESG.
The CRA calculates a PCG’s adjusted income using, in part, the net income reported on line 23600 of their tax returns. If applicable, it will also consider income information of their cohabiting spouse or common-law partner, if applicable.
5.2.6.2. Public PCG
A public PCG is an organization that is entitled to receive payments for the beneficiary under the CSAA.
The Children’s Special Allowance is a tax-free monthly payment for a child who:
- is under the age of 18
- who physically resides in Canada, and
- who is under the care of an agency
A public PCG must provide their business number (BN) to request the Additional CESG. To be eligible for the 20% Additional CESG rate, the CRA verifies that the public PCG is entitled to payments for the beneficiary under the CSAA.
5.2.7. Shared custody
It is possible for a beneficiary to be cared for by an individual PCG and their cohabiting spouse or common-law partner. In that case, only one person would receive the CCB for that beneficiary at any given time.
However, if 2 individuals do not live together, but care for and share the custody of the beneficiary, the scenario is different. They may share the CCB payment since, in these situations, both may be an individual PCG of the beneficiary at the same time.
5.2.7.1. Example
Shared custody, Robert and Sarah decided to live separately and agreed to share custody of their child, Natasha. As both Robert and Sarah applied for and receive their share of Natasha’s CCB payments, they are both an individual PCG for Natasha.
Robert and Sarah each opened their own individual RESP for Natasha. They also both requested the payment of the Additional CESG into their RESPs and provided the required information on the CESP application form.
| RESP for Natasha | Individual PCG recognized by the CRA for Natasha | Individual PCG named on the Additional CESG requests |
|---|---|---|
| RESP A | Robert and Sarah | Robert |
| RESP B | Robert and Sarah | Sarah |
In this example, all contributions to RESP “A” could be submitted to the CESP system with Robert’s SIN as the individual PCG. If Robert has a cohabiting spouse or common-law partner, they could submit that SIN instead.
Similarly, all contributions to RESP “B” could be submitted to the CESP system with Sarah’s SIN as the individual PCG. If Sarah has a cohabiting spouse or common-law partner, they could submit that SIN instead.
The CESP system would validate Natasha’s Additional CESG eligibility using the SIN of the PCG submitted with each contribution transaction. The same process would apply if the SIN of their cohabiting spouse or common-law partner is submitted.
5.2.8. Tax year used to validate eligibility for the Additional CESG
The CESP system uses income amounts from the most recent tax information to determine eligibility for the Additional CESG.
It uses income reported for one tax year to validate the Additional CESG eligibility. This applies for all contributions made in a calendar year in respect of a beneficiary. On January 1 of each year, the CESP system re-examines the Additional CESG eligibility of existing beneficiaries for that calendar year. At the beginning of a calendar year, the most recent income reported to the CRA is normally from 2 years in the past. For example, on January 1, 2018, the most recent income on file at the CRA is from 2016 which was reported to the CRA in 2017.
Exception, a subscriber makes an initial Additional CESG request for a beneficiary. The individual PCG of that beneficiary receives their CCB payment for the first time between July 1 and December 31. Only in this case the eligibility (for that calendar year only) may be validated using income on file from the previous calendar year.
5.3. Annual CESG limits and grant room
From 1998 to 2006, the CESP adds $400 annually to the grant room (unused Basic CESG amounts) of each eligible beneficiary. As of 2007, the CESP adds $500 annually to the grant room of each eligible beneficiary.
Grant room can accumulate until the end of the calendar year in which the child turns 17. This is applicable even if the child is not named as a beneficiary in an RESP.
| Period | Annual amount added to Basic CESG grant room per beneficiary |
|---|---|
| 1998 to 2006 | $400 |
| Since 2007 | $500 |
The amount of grant room carried forward will affect the maximum amount of Basic CESG payable for a beneficiary in a single calendar year. We have to remember that the subscriber needs to make sufficient contributions to the RESP.
If a beneficiary is eligible for the Additional CESG in a particular year, the subscriber must make an RESP contribution for that beneficiary during that same year. Unused entitlements to the Additional CESG cannot be carried forward for use in future years.
The CESP system pays the CESG on contributions made to an RESP in the name of a beneficiary. Eligible children can benefit from grant room only if they are beneficiaries of an RESP.
It is possible that all contributions made across all RESPs in respect of a beneficiary are insufficient to receive the full amount added to the grant room each year. In that case, the difference (unused Basic CESG amounts) will carry forward and be added to the accumulated grant room for use in future years. This allows subscribers to potentially catch up on the unused Basic CESG amounts.
The following tables and examples illustrate how the Basic CESG and the Additional CESG are calculated. They also describe the annual limit of the corresponding CESG.
| Period | The Basic CESG annual limit | Contribution required for the Basic CESG annual limit |
|---|---|---|
| 1998 to 2006 | $800 (20% of $4,000) | $4,000 |
| Since 2007 | $1,000 (20% of $5,000) | $5,000 |
| Individual PCG’s adjusted income (2023 income levels; indexed annually) | The Additional CESG annual limit |
|---|---|
| Less than or equal to $53,359 | $100 (20% of $500) |
| Greater than $53,359 but less than or equal to $106,717 | $50 (10% of $500) |
| More than $106,717 | $0 |
Example: The annual Basic CESG limit and grant room, $1,000 of grant room has accumulated due to unused Basic CESG amounts being carried forward. An RESP could receive a total of $1,000 of Basic CESG in one year from a $5,000 RESP contribution made in respect of the beneficiary.
In this scenario, the entire $5,000 of contributions would be eligible for a 20% payment of the Basic CESG. This allows the subscriber to catch up on the beneficiary’s grant room that was carried forward from previous years. The full $5,000 would be an assisted contribution.
Example: The annual Additional CESG limit and grant room, the beneficiary is eligible to receive the 10% Additional CESG on the first $500 of contributions. $50 ($500 × 10%) of the Additional CESG is payable over and above the $1,000 of the Basic CESG shown in the previous example. This means the total CESG limit for that year is $1,050 for that beneficiary.
The beneficiary is eligible to receive the 20% Additional CESG on the first $500 of contributions. $100 ($500 × 20%) of the Additional CESG is payable over and above the $1,000 of the Basic CESG shown in the previous example. This means the total CESG limit for that year would be $1,100 for that beneficiary.
| Contributions | Limits |
|---|---|
| RESP | 1998 to 2006: $4,000 Since 2007: No annual limit |
| Basic CESG | 1998 to 2006:
|
| Additional CESG | Since 2005: Yearly maximum Additional CESG (10% or 20% on the first $500 of contributions): + $100 or + $50 |
| Total CESG (Basic + Additional) |
2005 to 2006:
|
5.3.1. Grant room and beneficiary residency
If a family moves out of Canada, it could change their residency status, for tax purposes, during that time. In these situations, the children would not accumulate grant room.
Subscribers are responsible for informing their RESP promoter of changes in beneficiary residency status. In turn, the RESP promoter must not accept RESP contributions nor request the CESG if the beneficiary does not meet residency requirements.
If parents of beneficiaries are with a diplomatic mission or in the Canadian Armed Forces:
- the CRA may still consider the beneficiaries and their families to be residents of Canada
In these situations, the beneficiaries would be eligible for the CESG and their grant room would continue to accumulate.
To determine residency status, contact the CRA International Tax Services Office at 1-800-267-5177.
5.4. Lifetime CESG limits
The maximum lifetime CESG limit is $7,200 per beneficiary. The sum of the Basic and the Additional CESG payments cannot exceed this limit.
A subscriber opens an RESP, names a child as the beneficiary at birth and deposits $2,000 annually until the end of the year in which this beneficiary turns 17. All of these contributions may be eligible for the maximum lifetime CESG of $7,200 assuming the beneficiary is only eligible for the Basic CESG.
Example: A beneficiary is only eligible for the Basic CESG
$2,000 × 18 years = $36,000 of contributions $400 × 18 years = $7,200 of Basic CESG.
When the beneficiary is eligible for the Additional CESG:
- the time and the amount of contributions required to reach the lifetime $7,200 CESG limit for the beneficiary would be reduced
Example: A beneficiary is also eligible for the 20% Additional CESG
$2,000 × 14.4 years = $28,800 of contributions, $400 × 14.4 years = $5,760 of Basic CESG, $100 × 14.4 years = $1,440 of Additional CESG.
Once the sum of all CESG payments in respect of a beneficiary have reached the lifetime CESG limit of $7,200, additional contributions would no longer attract any CESG payments for that beneficiary. The sum of all CESG payments includes all contributions made to all RESPs in which the beneficiary is named.
5.5. Calculating the CESG
The Basic CESG and the Additional CESG are calculated independently.
5.5.1. Calculating the Basic CESG
The Basic CESG amount equals 20% of the eligible contribution a subscriber makes to the RESP in respect of the beneficiary.
Calculating the Basic CESG
Eligible contribution × 20% = Basic CESG amount
The yearly amount of Basic CESG that payable in respect of a beneficiary is limited to the lesser of:
- the accumulated grant room available for the beneficiary
- the Basic CESG annual limit
| Period | Basic CESG annual limit | Contribution required for the Basic CESG annual limit |
|---|---|---|
| 1998 to 2006 | $800 (20% of $4,000) | $4,000 |
| Since 2007 | $1,000 (20% of $5,000) | $5,000 |
For more information, refer to section 5.3. Annual CESG limits and grant room.
5.5.2. Calculating the Additional CESG
To calculate the Additional CESG, the CESP system must first determine if the beneficiary is eligible for the 10% or 20% Additional CESG rates. An eligible beneficiary in care of a public PCG qualifies for the 20% rate. However, the rate for a beneficiary in care of an individual PCG depends on the adjusted income of the individual as shown in the following table.
| Individual PCG adjusted income (2023 income levels; indexed annually) |
Additional CESG rate |
|---|---|
| Less than or equal to $53,359 | 20% |
| Greater than $53,359 but less than or equal to $106,717 | 10% |
| More than $106,717 | Beneficiary is not eligible |
The Additional CESG of 10% or 20% is paid annually on the first $500 (or less) of eligible contributions for the beneficiary.
Calculating the Additional CESG
Eligible contribution × 10% or 20% = Additional CESG amount
For more information, refer to section 5.2.6. Information required to request the Additional CESG.
5.5.3. CESG calculation examples
The calculation of the CESG depends on a number of factors, such as:
- the birth year of the beneficiary
- eligibility for the Additional CESG, and
- the amount of unused Basic CESG amounts carried forward (grant room)
5.5.3.1. Basic and Additional CESG example with no carry forward
In the following example, the entire annual amount added to grant room is used every year. This limits the eligible contributions for the Basic CESG to $2,000 (in 2005 and 2006) or $2,500 (in 2007). The beneficiary was also eligible for the 20% Additional CESG rate every year.
This example shows amounts for annual contributions and also lists the eligible contributions separately for the Basic CESG and the Additional CESG. We then use these values to calculate the amounts paid for the Basic CESG and the Additional CESG.
| Year | Age of beneficiary | Annual amount added to grant room | Annual contributions in respect of the beneficiary | Eligible contributionsFootnote 2 : Basic CESG |
Eligible contributionsFootnote 2 : Additional CESG |
Basic CESG paid | Additional CESG paid | Total CESG paid |
|---|---|---|---|---|---|---|---|---|
| 2005 | 0 to 12 months | $400 | $2,000 | $2,000 | $500 | $400 | $100 | $500 |
| 2006 | 1 | $400 | $2,000 | $2,000 | $500 | $400 | $100 | $500 |
| 2007 | 2 | $500 | $3,000 | $2,500 | $500 | $500 | $100 | $600 |
| Sub-totals: | n/a | n/a | $7,000 | $6,500 | $1,500 | $1,300 | $300 | $1,600 |
| Total in RESPs: | n/a | n/a | $8,600 ($7,000 Contributions + $1,600 CESG) |
$8,600 ($7,000 Contributions + $1,600 CESG) |
$8,600 ($7,000 Contributions + $1,600 CESG) |
$8,600 ($7,000 Contributions + $1,600 CESG) |
$8,600 ($7,000 Contributions + $1,600 CESG) |
$8,600 ($7,000 Contributions + $1,600 CESG) |
In this example, we can determine the CESG amount paid over the 3 years using the following calculations:
Basic CESG: $6,500 (eligible contributions) × 20% = $1,300
20% Additional CESG: $1,500 (eligible contributions) × 20% = $300
Total CESG (Basic + Additional): $1,300 (Basic CESG) + $300 (Additional CESG) = $1,600
5.5.3.2. Catching up on unused grant room – Basic CESG only
Consider the following example for a beneficiary who was born in 2005 but was never eligible for the Additional CESG.
The subscriber could catch even if they did not make any contributions. He can catch up on 4 years of unused Basic CESG amounts (grant room) between 2005 and 2008. He could do so by making contributions each year that exceed $2,500 from 2009 to 2014. The child was named as a beneficiary in only one RESP.
| Year | Annual amount added to grant room | Accumulated grant room | RESP contributions | Basic CESG paid to RESP | CESG carry forward |
|---|---|---|---|---|---|
| 2005 | $400 | $400 (0 + $400) |
$0 | $0 | $400 |
| 2006 | $400 | $800 ($400 + $400) |
$0 | $0 | $800 |
| 2007 | $500 | $1,300 ($800 + $500) |
$0 | $0 | $1,300 |
| 2008 | $500 | $1,800 ($1,300 + $500) |
$0 | $0 | $1,800 |
| 2009Footnote 3 | $500 | $2,300 ($1,800 + $500) |
$3,000 (assisted) |
$600 | $1,700 ($2,300 – $600) |
| 2010 | $500 | $2,200 ($1,700 + $500) |
$3,000 (assisted) |
$600 | $1,600 ($2,200 – $600) |
| 2011 | $500 | $2,100 ($1,600 + $500) |
$3,000 (assisted) |
$600 | $1,500 ($2,100 – $600) |
| 2012 | $500 | $2,000 ($1,500 + $500) |
$5,000 (assisted) |
$1000 | $1,000 ($2,000 – $1000) |
| 2013 | $500 | $1,500 ($1,000 + $500) |
$5,000 (assisted) |
$1000 | $500 ($1,500 – $1,000) |
| 2014 | $500 | $1000 ($500 + $500) |
$5,000 (assisted) |
$1000 | $0 ($1,000 – $1,000) |
| 2015 | $500 | $500 ($0 + $500) |
$2,500 (assisted) |
$500 | $0 ($500 – $500) |
| 2016 | $500 | $500 ($0 + $500) |
$2,500 (assisted) |
$500 | $0 ($500 – $500) |
The contributions made from 2005 to 2008 qualified for both the Basic and the Additional CESG amounts. However, the carry forward calculation is solely dependent on the Basic CESG amounts.
5.5.3.3. Catching up on unused grant room – Basic and Additional CESG
The following example is for a beneficiary who is eligible for both the Basic CESG and the Additional CESG. This illustrates how a subscriber could catch up on unused Basic CESG amount. The child was born in 2005 and was named as a beneficiary in only one RESP.
| Year | Amount Added to Grant Room | Accumulated Grant Room | RESP Contribution | Adjusted Income | Basic CESG Paid | Additional CESG Rate | Additional CESG Paid | Carry Forward |
|---|---|---|---|---|---|---|---|---|
| 2005 | $400 | $400 ($0 + $400) |
$200 | $32,000 | $40 (20% × $200) |
20% | $40 (20% × $200) |
$360 ($400 – $40) |
| 2006 | $400 | $760 ($360 + $400) |
$300 | $31,000 | $60 (20% × $300) |
20% | $60 (20% × $300) |
$700 ($760 – $60) |
| 2007 | $500 | $1,200 ($700 + $500) |
$400 | $45,000 | $80 (20% × $400) |
10% | $40 (10% × $400) |
$1,120 ($1,200 – $80) |
| 2008 | $500 | $1,620 ($1,120 + $500) |
$2,000 | $52,000 | $400 (20% × $2,000) |
10% | $50 (10% × $500) |
$1,220 ($1,620 – $400) |
| 2009 | $500 | $1,720 ($1,220 + $500) |
$3,000 | $91,000 | $600 (20% × $3,000) |
n/a | $0 | $1,120 ($1,720 – $600) |
| 2010 | $500 | $1,620 ($1,120 + $500) |
$5,000 | $93,000 | $1,000 (20% × $5,000) |
n/a | $0 | $620 ($1,620 – $1,000) |
| 2011 | $500 | $1,120 ($620 + $500) |
$5,000 | $95,000 | $1,000 (20% × $5,000) |
n/a | $0 | $120 ($1,120 – $1,000) |
| 2012 | $500 | $620 ($120 + $500) |
$3,000 | $98,000 | $600 (20% × $3,000) |
n/a | $0 | $20 ($620 – $600) |
| 2013 | $500 | $520 ($20 + $500) |
$2,600 | $99,000 | $520 (20% × $2,600) |
n/a | $0 | $0 ($520 – $520) |
The contributions made from 2005 to 2008 qualified for both the Basic and the Additional CESG amounts. However, the carry forward calculation is solely dependent on the Basic CESG amounts.
5.6. Applying for the Basic and the Additional CESG
The following numbered list provides an overview of the application process for the Basic and Additional CESG.
- Establish the ESP: notify parent/legal guardian within 90 days. For the Additional CESG: Individual (non-family) plan or family plan with siblings only. Information required:
- subscriber SIN
- beneficiary SIN
- Confirm eligibility criteria. Subscriber deposits contributions:
- individual PCG (or their cohabiting spouse or common-law partner): name and SIN
- public PCG: business number (BN)
- Complete and sign the CESP application form
- Submit information to the CESP system/request registration of ESP
- The CESP system validates data and communicates with the CRA to request registration of the ESP
- The CESP system calculates and pays the CESG
5.6.1. The application process for the Basic and the Additional CESG
Who is involved, the process of applying for the Basic CESG and the Additional CESG includes the participation of the following individuals:
- the RESP promoter
- the subscriber(s)
- the custodial parent or legal guardian
- the PCG or, as of 2018, their cohabiting spouse or common-law partner if applicable (for the Additional CESG only)
The RESP promoter facilitates the application process by:
- establishing and requesting registration of an education savings plan (ESP) (initiated by the subscriber)
- confirming with the subscriber that the beneficiary qualifies for the CESG by discussing the eligibility criteria. This will allow to determine if the beneficiary may qualify only for the Basic CESG or also the Additional CESG, and
- assisting the subscriber to complete the appropriate application form
The following provides a step-by-step overview of the application process:
- the subscriber approaches an RESP promoter authorized to offer the Basic CESG and the Additional CESG. They can then start the process of opening and registering an ESP and naming a beneficiary
- the RESP promoter establishes the ESP, making sure to obtain the SIN for:
- the subscriber, and
- the beneficiary
Note: If the subscriber is applying for the Additional CESG, the plan must be an individual (non-family) plan or a family plan in which all beneficiaries are siblings.
Opening and registering the ESP, the RESP promoter must notify the parent or the legal guardian that an ESP his open for the beneficiary. They have to do so within 90 days of establishing the plan. The CESP system is responsible for communicating to the CRA the request to register the ESP. For more information, refer to Chapter 4. Registered Education Savings Plans.
- the RESP promoter reviews the eligibility criteria with the subscriber. They will then be able to identify whether the beneficiary qualifies for the Basic CESG or both the Basic and the Additional CESG:
- for more information, refer to section 5.2. Eligibility criteria
- the RESP promoter ensures that the subscriber completes the appropriate application form and obtains the required information and signature
Note: Maintain the original signed application form according to established record keeping procedures.
For instructions to complete the form, refer to Appendix A. Application forms – Education Savings Incentives on the webpage Canada.ca/RESPresources.
Individual PCG, if applying for the Additional CESG amounts for a beneficiary in care of an individual PCG, make sure to obtain the SIN of the PCG. Since January 1, 2018, a cohabiting spouse or common-law partner, can provide their information instead.
The individual PCG is the person eligible to receive the CCB.
Public PCG, if applying for the Additional CESG amounts for a beneficiary in care of a public PCG, make sure to obtain the PCG’s BN.
The public PCG could be a department, agency, or institution that receives a payment for the child under the CSAA.
Accurate information ensures payment of the CESG, when completing the CESP application form, it is important to verify the accuracy of all information. The promoter uses the information on this form to electronically submit the CESG request to the CESP system. Inaccurate information may result in the transaction being rejected, delaying the payment of the CESG. For more information, refer to Chapter 3. The Canada Education Savings Program system and Interface Transaction Standards.
- the subscriber makes contributions to the RESP which are a requirement to qualify for the Basic CESG and the Additional CESG
Note: Special conditions apply to contributions made during the calendar years in which the beneficiary turns 16 and 17 years old. For more information, refer to 5.2.5. Contributions for 16 and 17 year old beneficiaries.
RESP contribution limits per beneficiary, the RESP promoter can take this opportunity to remind the subscriber of RESP contribution limits in respect of each beneficiary:
- 1998 to 2006:
- annual RESP contribution limit: $4,000
- lifetime RESP contribution limit: $42,000
- since 2007:
- annual RESP contribution limit: no limit
- lifetime RESP contribution limit: $50,000
- the RESP promoter processes the application form according to their established procedures
5.6.2. Post-application checklist
- Confirm all information is accurate on the CESP application form
Accurate information ensures timely payment of the CESG. Inaccurate information may result in a delayed payment.
- Remind subscribers of RESP contribution limits. They also inform them of the need to coordinate contributions if they are aware of other RESPs that have been established for the beneficiary
This will help avoid over-contributions and potential penalty taxes.
- Remind the subscriber that more than one RESP can be established for a beneficiary. This could result in the CESP system receiving multiple requests for the CESG in respect of the beneficiary
If multiple requests are submitted for the same beneficiary, the CESG will be paid to the first request submitted and successfully processed by the CESP system.
For more information, refer to 5.7.1. Order of payments.
- The RESP promoter must notify the custodial parent or legal guardian within 90 days that an ESP has been opened. This is for cases when the subscriber is not the beneficiary’s custodial parent or legal guardian
- Advise subscribers that the RESP promoter will notify them once the ESP has been registered with the CRA
- Advise subscribers that the RESP promoter will notify them of the CESG payments to the RESP
5.7. Receiving and depositing the CESG
Once RESP promoters receive a CESG payment from ESDC, they are responsible for:
- depositing the payment into the appropriate RESP, and
- accounting for the payment in the CESG notional account
5.7.1. Order of payments
A child can be a beneficiary of more than one RESP at a given time. For that reason, the CESP system responds to requests for the CESG on a first-come, first-served basis.
When multiple requests are submitted for the same beneficiary in the same monthly reporting period, the CESG will be paid for the request with the earliest transaction date. For multiple CESG request that have the same contribution date, the CESG amount paid is prorated across all successfully processed requests in that processing period.
5.7.2. Sharing the CESG and earnings – Family and group plans
You can use the Basic CESG, the Additional CESG and the RESP earnings in an educational assistance payment (EAP) by any eligible beneficiary of the RESP. This is applicable as long as the beneficiary meets the requirements for the EAP.
However, the existence of any Additional CESG in the RESP places restrictions on who the subscriber can name as a beneficiary of the plan. It also has an effect on who can share those additional amounts and associated earnings. For the plan to have received the Additional CESG, all of the beneficiaries of a family plan had to have been siblings.
You cannot share the CESG and the earnings on the CESG among beneficiaries in a group plan. This is true regardless of whether or not the plan received the Basic CESG or the Additional CESG.
Forfeited CESG and earnings on the CESG in group plans
The Canada Education Savings Regulations stipulate that the “CESG and the earnings generated on them may only be shared among the beneficiaries of the RESP”. The term “RESP” refers only to the individual contract itself and not the group RESPs under the same specimen plan. As a result, the forfeited CESG and the forfeited earnings on the CESG cannot be redistributed among group plan cohorts.
Promoters need to repay any forfeited amounts of the CESG to the government of Canada. However, they can manage the forfeited earnings in 1 of the following ways:
- as an accumulated income payment (AIP)
- as a payment to a designated educational institution
For more information about these options, refer to Chapter 11. Options for assets remaining in the Registered Education Savings Plan.
5.7.3. Reasons for non-payment of the CESG
To ensure that an RESP receives all eligible amounts of the CESG, the RESP promoter must:
- ensure that the subscriber complete accurately the CESP application form. For more information, refer to Appendix A. Application forms – Education Savings Incentives
- submit the information collected on the form, along with other required information, to the CESP system via electronic transactions. These transactions must pass the required validation for the formatting and business rules specified in the CESP Interface Transaction Standards (ITS)
The CESP system acknowledges a successfully processed request for the CESG by sending the RESP promoter a record in their monthly transaction processing report.
This record will include the CESG amount that will be paid.
There may be situations in which the CESP system will not pay the CESG for specific CESG requests. The CESP system will send reports to the RESP promoter if:
- a request for the CESG is rejected, or
- a request for the CESG is refused
For more information about the information exchanged between the RESP promoters and the CESP system, refer to Chapter 3. The Canada Education Savings Program system and Interface Transaction Standards.
5.7.3.1. When requests for the CESG are rejected with an error code
If a request for the CESG contains an error (example: the electronic transaction has an error in formatting):
- the CESP system will reject the transaction with an error code
The CESP system generates monthly error reports and RESP promoters are responsible for making the necessary corrections for these rejected transactions.
For more information about error codes, refer to Appendix E. Understanding error codes.
5.7.3.2. When requests for the CESG are processed with a refusal reason
The CESP system may refuse to pay the CESG for successfully processed CESG requests. This would occur if one or more of the CESG business rules are not satisfied. For example, contributions made after December 31 in the year the beneficiary turned 17 are not eligible for the CESG.
The CESP system informs RESP promoters when a CESG request has been successfully processed with a refusal reason in their monthly transaction processing report.
For more information about refusal reasons, refer to Appendix F. Understanding refusal reasons.
5.7.4. Condition for payment of the CESG – 3-year rule
The RESP promoter must submit a request for the CESG and have it successfully processed within 3 years of the corresponding contribution date.
This condition ensures that the RESPs of eligible beneficiaries receive the CESG:
- within a reasonable timeframe, and
- that payments are not delayed due to administrative issues
This 3-year rule also applies to correcting financial transactions. If the RESP promoter submits incorrect information or makes a formatting error in the financial transaction, they must take action. They must correct it and resubmit that transaction within 3 years of the original transaction date.
Example: 3-year rule, a subscriber makes a contribution on July 14, 2016. However, due to a keying error on the part of the RESP promoter, the contribution transaction did not include a request for the CESG.
The CESP system returns a record in the transaction processing report. This record notifies the RESP promoter that the CESG was not paid because it was not requested. It would do so with a refusal reason 6, “transaction requested no grant/bond”.
To obtain the CESG on this contribution, the RESP promoter must reverse the original transaction (that requested no grant) and resubmit a new transaction with the “grant requested flag” set to “Yes”. The new transaction must be sent in a file to the CESP system:
- within 3 years of the July 14, 2016
- transaction date (no later than July 14, 2019), and
- that resubmitted transaction must be successfully processed by the CESP system
If the RESP promoter fails to successfully submit or correct a transaction within the 3 year period:
- the CESP system will process the transaction but will not pay the CESG
5.8. Repaying the CESG
Certain circumstances require a repayment of the CESG to the Government of Canada. They fall under one of 2 categories (or types), as follows:
- withdrawal of assisted contributions
- other repayment circumstances
The type of circumstance will determine the method used to calculate the amount of CESG that must be repaid.
Repayment consequences, repayment of the CESG does not restore the amount to the beneficiary’s grant room. For more information, refer to section 5.3. Annual CESG limits and grant room.
5.8.1. Repayment process
The RESP promoter must:
- recognize and identify circumstances that require a CESG repayment
- determine the CESG amount to repay
- determine if there is a pending grant, if so, the promoter must repay the CESG when it is received, and
- submit the required financial transaction(s) to the CESP system, indicating the amount and reason for the repayment
For more information, refer to section 5.8.4. Submitting repayment information to the CESP system.
5.8.2. Withdrawal of contributions
The CESG was introduced as a contribution-based incentive to encourage parents to save for their child’s post-secondary education. Consequently, there are specific rules that govern the withdrawal of contributions from an RESP.
5.8.2.1. Order of contribution withdrawals
The following order applies when a subscriber withdraws contributions from an RESP:
- assisted contributions that were made in 1998 and after
- unassisted contributions that were made in 1998 and after
- unassisted contributions that were made before 1998
A subscriber can withdraw contributions from an RESP without having to repay the CESG only if:
- the withdrawal is to correct an over-contribution less than $4,000, or
- a beneficiary of the plan is eligible to receive an EAP
In any other instance, the withdrawal of assisted contributions requires a repayment of the CESG.
Withdrawals to correct an over-contribution, under normal circumstances, a withdrawal of contributions will require a repayment of the CESG. However, the CESG does not have to be repaid if:
- the withdrawal is to correct an over-contribution, and
- the amount of the over-contribution at the time of the withdrawal is $4,000 or less
The subscriber must inform the promoter if withdrawing an over-contribution of $4,000 or less made to an RESP. As an example, the subscriber may use the form entitled Subscriber Statement for an RESP Over-contribution Withdrawal of $4,000 or less (SDE0074). This document or the other declaration must be kept with the client’s file. It represents a record as to why the RESP promoter did not submit a CESG repayment amount when a withdrawal of contributions occurred. This type of over-contribution withdrawal may be subject to a compliance review by ESDC.
For more information, refer to Chapter 4. Registered Education Savings Plans.
5.8.2.2. Calculating the CESG repayment – Withdrawal of assisted contributions
The amount of CESG that the RESP promoter must repay due to a withdrawal of assisted contributions must be calculated using the following formula.
A / B × C
Where:
- A = the balance of the CESG notional account for the RESP immediately before the withdrawal of contributions
- B = the balance of the assisted contributions notional account for the RESP immediately before the withdrawal of contributions
- C = the amount of the assisted contribution withdrawn
The RESP promoter must determine the amounts represented by “A”, “B” and “C” and calculate the results using this formula
Consider the following example that includes payments of both the Basic and the Additional CESG.
| Year | Age of beneficiary | Assisted contributions | Basic CESG paid | Additional CESG rate | Additional CESG paid | Total CESG | Contributions withdrawn |
|---|---|---|---|---|---|---|---|
| 2005 | 0 to 12 months | $2,000 | $400 | 20% (of first $500) |
$100 | $500 | $0 |
| 2006 | 1 | $2,000 | $400 | 20% (of first $500) |
$100 | $500 | $800 |
| Totals: | n/a | $4,000 | $800 | n/a | $200 | $1,000 | $800 |
In this example, the formula values are:
- A = $1,000 Balance of the CESG notional account for the RESP immediately before the withdrawal of contributions
- B = $4,000 Balance of the assisted contributions notional account for the RESP immediately before the withdrawal of contributions
- C = $800 Amount of the assisted contributions withdrawn
Note: Contributions are considered to be withdrawn from the assisted contributions notional account first. For more information, refer to section 5.8.2.1. Order of contribution withdrawals.
A / B × C = $1,000 / $4,000 × $800 = $200
The RESP promoter must submit a repayment transaction to the CESP system to report a CESG repayment. The transaction in this case is an amount of $200 with a repayment reason of 01 (contribution withdrawal). Each beneficiary in this RESP would not be eligible for the Additional CESG under any RESP for the remainder of 2006 and for the following 2 calendar years. For more information, refer to section 5.8.2.4. Withdrawing contributions after March 22, 2004.
5.8.2.3. Obligation to repay the pending CESG after the withdrawal of unassisted contributions
When a subscriber withdraws unassisted contributions before the beneficiary is eligible to receive an EAP, and a request for the CESG has been sent, the CESG must be repaid when it is received.
The CESP system processes transactions requesting the CESG based on contributions made at least one month earlier. This delay makes it possible for the unassisted contributions to be withdrawn from the RESP before the CESG is paid.
In such instances, due to the timing of the contribution withdrawal:
- the promoter would receive the CESG despite the contributions no longer meeting the conditions for payment of the CESG at the time of the grant payment
Example: Repayment of pending CESG
May 1 = Contributions are made to the RESP
June 6 = Unassisted contributions withdrawal
June 30 = The CESG is paid in regards to the May 13 contributions
The promoter must repay the CESG paid in respect of the May 13 contribution that has been withdrawn. The beneficiary no longer meets the conditions for the payment of the CESG.
5.8.2.4. Withdrawing contributions after March 22, 2004
The withdrawal of assisted contributions from an RESP after March 22, 2004, may cause all beneficiaries named in that RESP to become ineligible for the Additional CESG rates for:
- the balance of that calendar year, and
- the next 2 calendar years
The “anti-churning” rule is administered across all plans. A contribution withdrawal from one plan may cause a beneficiary to become ineligible for the Additional CESG in any other plan in which the beneficiary is named as a beneficiary. This means if a contribution withdrawal is made from a family plan with multiple beneficiaries, all of the beneficiaries of the plan will be considered ineligible for the Additional CESG. This still applies even if contributions are made in respect of these beneficiaries in other RESPs.
RESP promoters that request the Additional CESG in respect of affected beneficiaries will receive a refusal reason “F” (anti-churning rule violation).
This anti-churning rule does not affect a beneficiary’s eligibility for the Basic CESG.
Furthermore, the anti-churning rule does not apply if:
- the withdrawal of contributions occurs when a beneficiary is eligible for an EAP, or
- the withdrawal is to correct an over-contribution of less than $4,000 (across all RESPs) at the time of the withdrawal
5.8.2.5. Withdrawing pre-1998 contributions
As the CESG was introduced in 1998, any RESP contributions made prior to that year do not qualify for this education savings incentive.
A subscriber cannot withdraw RESP contributions made before 1998 and then re-contribute to the same, or another RESP, with the intention of receiving the CESG.
Consequences of withdrawing pre-1998 contributions, as explained in section 5.8.2.1. Order of contribution withdrawals, a certain order must be followed when withdrawing RESP contributions. A withdrawal of pre-1998 contributions will cause all beneficiaries under the plan to be ineligible for any CESG (Basic or Additional) under any plan:
- in the calendar year in which the withdrawal was made, and
- for the following 2 calendar years
5.8.3. Other repayment circumstances
In addition to the withdrawal of assisted contributions, there are a number of other circumstances in which a promoter must repay the CESG.
The RESP promoter must repay the CESG in an RESP in the following circumstances:
- the RESP is terminated
- the registration for the RESP is revoked
- an accumulated income payment (AIP) is made
- a payment to a designated educational institution is made
- an EAP is made to an individual who is not a beneficiary of the RESP
- an ineligible transfer occurs
- an ineligible beneficiary replacement occurs
- a beneficiary, who is not a sibling, is added to a sibling-only RESP after the Additional CESG has been paid into this RESP
Promoters initiate a CESG repayment from an RESP by submitting a transaction to the CESP system. They will indicate the amount of the CESG to repay and the repayment reason. The CESP system makes monthly direct deposits for each promoter, which includes all education savings incentive payments made for all successfully processed transactions submitted by the promoter in the previous month. All repayment amounts for the previous month are subtracted from the amount that would normally be paid to promoters in their next direct deposit. For more information, refer to section 5.8.4. Submitting repayment information to the CESP system.
Beneficiaries may also be asked to return the CESG amounts paid in EAPs, beneficiaries are allowed to receive a lifetime EAP limit of $7,200 in CESG. They must also be residents of Canada to receive the CESG amounts in an EAP.
If it is determined that they were not entitled to receive the CESG amounts in some of their EAPs, beneficiaries may receive a notice of debt for these amounts, with repayment instructions.
Promoters would not submit transactions to the CESP system in these cases because the beneficiary pays this debt directly to the Government of Canada. However, there may be situations in which a beneficiary could avoid having to pay this debt. Promoters can contact their CESP promoter support officer for additional information.
5.8.3.1. Calculating the repayment amount – Other circumstances
If the promoter repays the CESG for any reasons of the section 5.8.3. Other repayment circumstances, the amount to repay is equal to the lesser of:
- the total in the CESG account immediately before the occurrence, and
- the fair market value of the property held in the RESP, immediately before the occurrence
5.8.4. Submitting repayment information to the CESP system
The RESP promoter must submit the following transaction to the CESP system to repay the CESG:
- record type “400”, transaction type “21” (Grant repayment)
This transaction identifies the repayment reason using one of the following codes:
- 01: Contribution withdrawal
- 02: AIP (accumulated income payment)
- 03: Contract termination
- 04: Ineligible transfer
- 05: Ineligible beneficiary replacement
- 06: Payment to an educational institution
- 07: Revocation (of the plan)
- 08: Ceases to meet sibling-only condition
- 09: Deceased (beneficiary)
- 10: Over-contribution withdrawal
- 11: Other
For more detailed information about how transactions are processed between the RESP promoter and the CESP system, refer to Chapter 3. The Canada Education Savings Program system and Interface Transaction Standards.
5.8.5 How funds are used to repay the CESG
The repayment transactions submitted to the CESP system will depend on whether or not there are sufficient funds in the RESP at the time the repayment is required
5.8.5.1. When sufficient funds exist in the RESP
If there are sufficient funds in the RESP, the RESP promoter will repay the CESG from the corresponding notional account.
Repayment reason: The CESG will not be used as an EAP by the beneficiary or other eligible beneficiary and the plan is terminated. The RESP individual (non-family) plan looks like this:
- RESP market value: $26,829
- earnings: $9,229
- contributions: $14,000
- CESG: $3,600
- CESG Repayable: $3,600
In this example, the RESP promoter would withdraw the funds from the RESP and submit the following repayment transaction to the CESP system:
“400-21” (03) Grant repayment transaction, reason code (03), identifying a contract termination, with $3,600 in the CESG amount field identifying the repayment amount.
The promoter may have to repay other education savings incentives administered by ESDC. For more information, refer to the following related chapters:
5.8.5.2. When insufficient funds exist in the RESP and the plan is terminated
When the RESP is terminated, the promoter must repay all of the CESG and any other federal and provincial education savings incentives. If the RESP has experienced a loss and there are insufficient funds to cover the total amount of the repayable CESG, the RESP promoter needs to advise ESDC. In that situation, the promoter must submit a termination adjustment transaction to the CESP system.
Losses are first attributed to earnings, and then to contributions. Once these notional accounts are depleted, any remaining losses are apportioned equally across the federal and provincial education savings incentives that are remaining in the RESP.
Promoters use the formula for the repayment of the federal education savings incentives:
- in cases where the fair market value is less than the total of the balance of the CESG and the CLB
The list of events that triggers repayments when there is a significant investment loss in an RESP is described in the Canada Education Savings Regulations, subsection 11(3).
Formula to repay the federal education savings incentives in cases where the fair market value is less than the total of the balance of the CESG and the CLB
(C × Y) / (Y + G) = amount of federal incentive (CESG, CLB) to be repaid:
- C is the fair market value of the property held in the RESP, determined immediately before the time of the occurrence
- Y is the total balance in the grant account and all of the CLB accounts of the RESP immediately before the time of the occurrence, and
- G is the total balance of the amounts that were paid into the RESP under a designated provincial program, in the RESP immediately before the time of the occurrence
Example – When insufficient funds exist in the RESP and the plan is terminated
A subscriber terminates an individual RESP because the beneficiary will never be eligible for an EAP. All the federal and provincial incentives must be repaid proportionally because the plan is terminated and has experienced a loss. There are also insufficient funds to cover the total amount of incentives repayable.
The RESP promoter would determine:
- the amount and repayment transactions that must be submitted to the CESP system when only the CESG has been paid into the RESP
Repayment reason: The RESP is terminated. The RESP individual (non-family) plan looks like this:
- RESP market value: $1,000
- earnings: $0
- contributions: $0
- CESG: $1,200
Note: Losses in the plan have been applied to the earnings and then to contributions. Therefore, these accounts show a balance of $0.
Total Incentive (CESG) Repayment: $1,200
In this example, the CESG repayable amount ($1,200) exceeds the market value of the RESP ($1,000).
Based on the federal education savings incentives repayment formula, the RESP promoter must repay $1,000 in CESG.
Calculation: Amount of CESG to be repaid to ESDC:
($1,000 × $1,200) / ($1,200 + $0) = $1,000
Note: If more than one federal or provincial incentive remains in the RESP, the promoter must determine the proportion of each incentive to repay.
To account for the difference of $200, the RESP promoter must also send a termination adjustment transaction. This will inform the CESP system of the shortfall. The promoter submits this transaction only when the RESP is terminated.
The following transactions are used to submit this information:
“400-21” (03) Grant repayment transaction with a reason code of (03). It identifies a contract termination, and $1,000 in the CESG amount field identifies the repayment amount.
“400-22” Termination adjustment transaction identifies $200 as the amount of the shortfall (market value less than CESG paid into the RESP).
Even if the CESG repayment is $0:
- as a result of losses of earnings, contributions, and the CESG in the RESP, the 2 transactions above must still be reported to the CESP system
The promoter may have to repay other education savings incentives administered by ESDC. For more information, refer to the following related chapters:
5.9. Other transactions involving the CESG
The RESP promoter may have to process other transactions involving the CESG. These include:
- transferring funds (including the CESG) from one RESP to another
For more information, refer to Chapter 9. Registered Education Savings Plan transfers and the education savings incentives.
- Responding to a request for an EAP and calculating the grant portion of the EAP
For more information, refer to Chapter 10. Post-secondary education and educational assistance payments.
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