Canada Education Savings Program – Registered Education Savings Plan provider user guide
Disclaimer: RESP promoters
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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Alternate format
Registered Education Savings Plan provider user guide
[PDF - 10.72 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
- UG version: 2
- Latest update: June 8, 2023
- Previous update: January 31, 2023
- Version: 2
- Date: May 26, 2023
- Description: Updated the 2023 income brackets used to determine the rate of the Additional 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 Saskatchewan Advantage Grant for Education Savings (SAGES)
- 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
- The Saskatchewan Advantage Grant for Education Savings (SAGES) Act
- The Saskatchewan Advantage Grant for Education Savings (SAGES) Regulations
- Special Accounts Appropriation and Control Act
- British Columbia Training and Savings Program Regulation
In this guide
- Chapter 1. Employment and Social Development Canada's Canada Education Savings Program
- Chapter 2. Key concepts
- Chapter 3. The Canada Education Savings Program system and Interface Transaction Standards
- Chapter 4. Registered Education Savings Plans
- Chapter 5. The Canada Education Savings Grant
- Chapter 6. The Canada Learning Bond
- Chapter 7. British Columbia Training and Education Savings Grant
- Chapter 8. Saskatchewan Advantage Grant for Education Savings
- Chapter 9. Registered Education Savings Plan transfers and the education savings incentives
- Chapter 10. Post‑secondary education and education assistance payment
- Chapter 11. Options for assets remaining in the Registered Education Savings Plan
- Appendix A. Application forms – Education savings incentives
- Appendix B. A quick reference: Eligibility criteria for education savings incentives
- Appendix C. Acronyms and definitions
- Appendix D. Forms index
- Appendix E. Understanding error codes
- Appendix F. Understanding refusal reasons
- Appendix G. Understanding repayments
- Appendix Z. List of changes
Page details
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