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

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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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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

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?
  • are we in a calendar year where the beneficiary has turned or is turning 16 or 17 years old? If so, there are special conditions that apply for the contributions made in the respect of the beneficiary during that year. At least 1 of the following 2 conditions must apply before the end of the calendar year the beneficiary turned 15:
    • a minimum of $100 in annual Registered Education Savings Plan (RESP) contributions were paid (and not withdrawn) in any 4 years, or
    • a minimum of $2,000 in RESP contributions has been paid (and not withdrawn)
    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 the first tax bracket, but less than or equal to the second tax bracket?Footnote 1
    If you answered yes to all the questions up 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 the amount of the first tax bracket?Footnote 2
    If you answered yes to all the questions up 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 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?
  • 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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