InfoCapsule: Administrative responsibilities - Who does what

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

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2. Administrative responsibilities - Who does what

This list is organized in alphabetical order to reflect each organization's responsibilities, based on governing legislation.

Canada Revenue Agency (CRA)

The CRA administers the Registered Education Savings Plan (RESP) rules under the Income Tax Act (ITA). They're responsible for:

  • accumulated income payments (AIP)
  • Canada child benefit (CCB) eligibility
  • contributions/overcontributions
  • designated educational institutions
  • educational assistance payments (EAP)
  • income eligibility for the Canada Learning Bond (CLB) and the Additional Canada Education Savings Grant (Additional CESG)
  • plan termination
  • primary caregiver (PCG), cohabiting spouse or common-law partner
  • qualifying investments for RESP
  • registering Education Savings Plans (ESP)
  • relationship definition: blood or adoption
  • replacements of beneficiaries and subscribers
  • residency
  • RESP requirements for beneficiaries and subscribers
  • rollover to other registered products
  • specimen plan information
  • transfers
  • types of RESP

For more information, contact the CRA at 1‑800‑959‑8281 or visit the website by clicking here:  Canada Revenue Agency (CRA)

Employment and Social Development Canada (ESDC)

Employment and Social Development Canada administers the CESG and the CLB rules under the Canada Education Savings Act (CESA). They're responsible for:

  • administration of the British Columbia Training and Education Savings Grant (BCTESG)
  • administration of the Saskatchewan Advantage Grant for Education Savings (SAGES)
  • application form for the CESG and the CLB
  • beneficiary eligibility for the CESG 16-17 year rule
  • beneficiary eligibility for the CLB
  • calculation of the CESG
  • carry forward rule
  • CESG and CLB limits
  • education savings incentives portions of educational assistance payments (EAP)
  • education savings incentives repayments
  • CESG grant room
  • CESP system
    • maintenance
    • reporting RESP transactions
  • compliance reviews
  • operational policies
  • order of RESP withdrawals
  • payment of the education savings incentives
  • transaction processing
  • RESP transfer form

For more information, contact ESDC at 1‑888‑276‑3624 or visit their website by clicking here: Employment and Social Development Canada (ESDC)

Social Insurance Registration Office (SIR)

The social insurance registration office is responsible for the validation of the Social Insurance Number (SIN).

For SIN information, contact the SIR office at 1‑800‑206‑7218 (option 3) or visit their website by clicking here: Social Insurance Registration Office (SIR)

Provincial education savings incentives administered by ESDC on behalf of the provinces

British Columbia Training and Education Savings Grant (BCTESG)

The Government of British Columbia is responsible for the BCTESG under the Special Accounts Appropriation and Control Act. They're responsible for:

  • collaboration with ESDC to administer the BCTESG
  • funding of the BCTESG

Find information on the BCTESG by clicking here: British Columbia Training and Education Savings Grant (BCTESG)

Saskatchewan Advantage Grant for Education Savings (SAGES)

The Government of Saskatchewan is responsible for the SAGES under The Saskatchewan Advantage Grant for Education Savings Act. They're responsible for:

  • collaboration with ESDC to administer the SAGES
  • funding of the SAGES
  • SAGES waiver of repayment form

Find information on the SAGES by clicking here: Saskatchewan Advantage Grant for Education Savings (SAGES)

Provincial education savings incentives administered by Revenu Québec

Québec Education Savings Incentive (QESI)

Revenu Québec is responsible for the QESI.

For information on the QESI, contact Revenu Québec at 1‑855-291-6467or visit their website by clicking here: Québec Education Savings Incentive (QESI)

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