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Canada Education Savings Program – Registered Education Savings Plan provider user guide

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 page.

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Registered Education Savings Plan provider user guide
[PDF - 3.55 MB]

Large print, braille, MP3 (audio), e-text and DAISY formats are available on demand by ordering online or calling 1 800 O‑Canada (1‑800‑622‑6232). If you use a teletypewriter (TTY), call 1‑800‑926‑9105.

List of acronyms
BCTESG
British Columbia Training and Education Savings Grant
CESG
Canada Education Saving Grant
CESP
Canada Education Savings Program
CLB
Canada Learning Bond
CRA
Canada Revenue Agency
ESDC
Employment and Social Development Canada
EAP
Educational assistance payment
RDSP
Registered Disability Saving Plan
RESP
Registered Education Savings Plan
SAGES
Saskatchewan Advantage Grant for Education Savings
SIN
Social Insurance Number

Versions
  • User guide (UG) version: 4.0
  • Latest update: October 11, 2024
  • Previous update: January 31, 2024
  • Version: 4.0
    • Description: Changes have been made to the text describing the income brackets used to establish the Additional Canada Education Savings Grant (Additional CESG) rate. Also, a change to the text of a post-secondary educational institution for educational assistance payment (EAP) purposes located in Canada.
  • User guide (UG) version: 3.0
  • Latest update: January 31, 2024
  • Previous update: June 8, 2023
  • Version: 3.0
    • Description: There have been program changes related to the incentives that Employment and Social Development Canada (ESDC) delivers. These changes include removal of all mentions of Saskatchewan Advantage Grant for Education Savings (SAGES), recent changes to the Income Tax Act announced in Budget Implementation Act, 2023, No. 1 affecting Registered Education Savings Plans (RESP) and the use of gender-neutral language
  • UG version: 2.0
  • Latest update: June 8, 2023
  • Previous update: January 31, 2023
  • Version: 2.0
    • Date: May 26, 2023
    • Description: Updated the 2023 income brackets used to determine the rate of the Additional Canada Education Savings Grant (CESG) on the first $500 or less of the RESP contributions per beneficiary, per year.

What is the RESP provider user guide

The Registered Education Savings Plan (RESP) provider user guide has been developed to support RESP providers' knowledge and understanding of the guiding principles, systems and processes associated with the following education savings incentives:

  • the Canada Education Savings Grant (CESG)
  • the Canada Learning Bond (CLB)
  • the British Columbia Training and Education Savings Grant (BCTESG)

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

Disclaimer

Consult this page frequently for newer versions. The following laws and regulations take precedence over information contained in this guide in the event of discrepancies:

  • Income Tax Act
  • Canada Education Savings Act
  • Canada Education Savings Regulations
  • Special Accounts Appropriation and Control Act
  • British Columbia Training and Savings Program Regulation

In this guide

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