Appendix B. Registered Education Savings Plan provider user guide – A quick reference: Eligibility criteria for education savings incentives

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.

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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

CESG

Canada Education Savings Grant

CCB

Canada child benefit

CLB

Canada Learning Bond

ESP

Education savings plan

ESDC

Employment and Social Development Canada

RESP

Registered Education Savings Plan

SAGES

Saskatchewan Advantage Grant for Education Savings

SIN

Social Insurance Number

Introduction

This appendix provides an “at‑a‑glance” summary of the eligibility criteria for each of the education savings incentives administered by Employment and Social Development Canada (ESDC).

To view concepts that are unique to a particular incentive, refer to the following chapters:

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

B.1. Eligibility for Basic and Additional CESG

To determine if a contribution is eligible for the CESG, the following eligibility criteria should be considered:

  • does the beneficiary have a valid Social Insurance Number (SIN)?
  • has the subscriber (together with an RESP promoter) established and registered an education savings plan (ESP) and named a beneficiary?
  • is the beneficiary a Canadian resident when the subscriber makes a contribution?
  • did the subscriber make the contribution prior to the end of the calendar year in which the beneficiary turned 17?
  • if the beneficiary is 16 or 17 years old, the beneficiary must meet 1 of the following 2 conditions?

A minimum of $100 in annual Registered Education Savings Plan (RESP) contributions has been made in each of any 4 years (consecutive or not and not withdrawn) before the end of the calendar year the beneficiary turned 15?

Or

A minimum of $2,000 in RESP contributions has been made (and not withdrawn) before the end of the calendar year the beneficiary turned 15?

If you answered yes to all of the questions to this point, the contribution may be eligible for the Basic CESG.

  • Is the RESP an individual (non‑family) plan or a family plan in which all beneficiaries are siblings?
  • Did the subscriber make the contribution to the RESP on or after January 1, 2005?
  • Does the beneficiary’s individual primary caregiver (or their spouse or common‑law partner) have a valid SIN? If no, does the public primary caregiver (an agency responsible for a child in care) have a business number?
  • Is the beneficiary’s individual primary caregiver eligible to receive the Canada child benefit (CCB)?
  • Is the beneficiary a dependent of an individual primary caregiver whose adjusted income is greater than $53,359, but less than or equal to $106,717?

Note: 2023 Income levels; indexed annually.

If you answered yes to all of the questions to this point, the contribution may be eligible for both:

  • the Basic CESG, and
  • the 10% Additional CESG
  • Is the beneficiary a dependent of an individual primary caregiver whose adjusted income is less than or equal to $53,359?

If you answered yes to all of the questions to this point, the contribution may be eligible for both:

  • the Basic CESG, and
  • the 20% Additional CESG

B.1.1. Eligibility for a “child in care”

A beneficiary is a “child in care” if an agency is receiving payments under the Children’s Special Allowance Act on behalf of the beneficiary.

To qualify for the 20% Additional CESG, the beneficiary must:

  • be a “child in care”, and
  • meet the eligibility criteria for the Basic CESG

B.2. Eligibility for Canada Learning Bond (CLB)

To determine if the beneficiary is eligible for the CLB, the following eligibility criteria should be considered:

  • is the child a Canadian resident born in 2004 or later?
  • does the beneficiary have a valid SIN?
  • is the child’s individual primary caregiver eligible to receive the CCB?, or
  • did the public primary caregiver receive payments under the Children’s Special Allowances Act for the child in care? If a payment was received, for at least 1 month of the benefit year, answer yes

If you answered yes to all of these questions to this point:

  • the beneficiary may be eligible for the CLB

However, remember that it would also be based, in part, on:

  • the number of qualified children, and
  • the adjusted income of the individual primary caregiver

B.3. Eligibility for Saskatchewan Advantage Grant for Education Savings (SAGES)

To determine if a contribution is eligible for the SAGES, the following eligibility criteria should be considered:

  • has the subscriber established an RESP and named a beneficiary?
  • does the promoter offer the SAGES?
  • is the RESP either an individual RESP or a family RESP in which all of the beneficiaries are brothers and sisters?
  • is the beneficiary a resident of Saskatchewan when the subscriber makes a contribution to the RESP?
  • is the RESP contribution made on or before December 31st of the year in which the beneficiary turns 17?

If you answered yes to all of the questions to this point, the beneficiary may be eligible for the SAGES.

The SAGES is suspended since January 1, 2018, and until further notice. Details pertaining to the suspension of the SAGES is available on the information bulletin notice #722 sent June 12, 2017. Refer to the Canada.ca/RESPresources Web page.

B.4. Eligibility for British Columbia Training and Education Savings Grant (BCTESG)

To determine if the beneficiary is eligible for the BCTESG, the following eligibility criteria should be considered:

  • does the promoter offer the BCTESG?
  • has the subscriber established an RESP and named the beneficiary?
  • does the beneficiary have a valid Social Insurance Number (SIN)?
  • is the RESP either an individual RESP or a family RESP in which each beneficiary is a sibling of every other?
  • were the custodial parent or the legal guardian and the beneficiary residents of British Columbia when they applied for the BCTESG?
  • was the beneficiary born on or after January 1, 2007?
  • did the subscriber request the BCTESG (via the RESP promoter) on or after August 15, 2015?

If you answered yes to all of the questions to this point, the beneficiary may be eligible for the BCTESG.

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