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1 | Introduction | Employment and Social Development Canada (ESDC) is responsible for the administration and delivery of Federal education savings incentives linked to Registered Education Savings Plans (RESPs), and provincial education savings incentives on behalf of certain provinces. Within ESDC, the Canada Education Savings Program (CESP) provides the delivery mechanism, and the necessary system supports for the effective administration of the federally administered education savings incentives. | What is the ESDC responsible for? | Employment and Social Development Canada (ESDC) is responsible for the administration and delivery of Federal education savings incentives linked to Registered Education Savings Plans (RESPs), and provincial education savings incentives on behalf of certain provinces. Within ESDC, the Canada Education Savings Program (CESP) provides the delivery mechanism, and the necessary system supports for the effective administration of the federally administered education savings incentives. | {'answers': {'answer_start': [1]']}, |
1 | Introduction | Employment and Social Development Canada (ESDC) is responsible for the administration and delivery of Federal education savings incentives linked to Registered Education Savings Plans (RESPs), and provincial education savings incentives on behalf of certain provinces. Within ESDC, the Canada Education Savings Program (CESP) provides the delivery mechanism, and the necessary system supports for the effective administration of the federally administered education savings incentives. | What does the Canada Education Savings Program Provide.? | Employment and Social Development Canada (ESDC) is responsible for the administration and delivery of Federal education savings incentives linked to Registered Education Savings Plans (RESPs), and provincial education savings incentives on behalf of certain provinces. Within ESDC, the Canada Education Savings Program (CESP) provides the delivery mechanism, and the necessary system supports for the effective administration of the federally administered education savings incentives. | {'answers': {'answer_start': [1]']}, |
1 | Education Savings Incentives | The purpose of education savings incentives is to encourage Canadian residents to save for a child’s post-secondary education. It includes: full-time and part-time studies at a trade school, collège d'enseignement général et professionnel (CEGEP) (in French only), college university, or an apprenticeship program | What is the purpose of education savings incentive | The purpose of education savings incentives is to encourage Canadian residents to save for a child’s post-secondary education. It includes: full-time and part-time studies at a trade school, collège d'enseignement général et professionnel (CEGEP) (in French only), college university, or an apprenticeship program | {'answers': {'answer_start': [1]']}, |
1 | Education Savings Incentives | ESDC administers the following education savings incentives:
Canada Education Savings Grant (CESG)
Canada Learning Bond (CLB)
Saskatchewan Advantage Grant for Education Savings (SAGES)
British Columbia Training and Education Savings Grant (BCTESG)
The Government of Quebec offers the Quebec Education Savings Incentive (QESI), a provincial education savings incentive paid under Quebec legislation. ESDC does not administer the QESI.
The Canada Education Savings Act authorizes the payment of the CESG and the CLB.
Under the Income Tax Act (ITA), a designated provincial program is a program established under the laws of a province. | What incentives or grants do the ESDC administer | ESDC administers the following education savings incentives:
Canada Education Savings Grant (CESG)
Canada Learning Bond (CLB)
Saskatchewan Advantage Grant for Education Savings (SAGES)
British Columbia Training and Education Savings Grant (BCTESG)
The Government of Quebec offers the Quebec Education Savings Incentive (QESI), a provincial education savings incentive paid under Quebec legislation. ESDC does not administer the QESI.
The Canada Education Savings Act authorizes the payment of the CESG and the CLB.
Under the Income Tax Act (ITA), a designated provincial program is a program established under the laws of a province. | {'answers': {'answer_start': [1]']}, |
1 | CESG at?a?glance | The CESG consists of:
a basic amount of the CESG (Basic CESG), introduced in 1998, and
an additional amount of CESG (Additional CESG), introduced in 2005
The annual CESG amounts on annual contributions are:
Basic CESG rate of 20% on annual contributions made to an RESP in respect of a beneficiary. The amount of annual Basic CESG payable per beneficiary to the lesser of the following amounts:
accumulated grant room available for the beneficiary
annual limit of $1,000 per beneficiary
Additional CESG rate of 10% or 20% on the first $500 or less of annual contributions made in respect of a beneficiary
Eligibility for the Additional CESG, Additional CESG rates are based on the individual primary caregiver’s (PCG) adjusted income:
additional 10%: adjusted income is greater than $50,1971 but less than or equal to $100,392Footnote1
additional 20%:
the adjusted income is less than or equal to $50,197Footnote1, or
the child is in the care of an agency which receives payments under the Children’s Special Allowances Act (CSAA) | What does CESG consist of? | The CESG consists of:
a basic amount of the CESG (Basic CESG), introduced in 1998, and
an additional amount of CESG (Additional CESG), introduced in 2005
The annual CESG amounts on annual contributions are:
Basic CESG rate of 20% on annual contributions made to an RESP in respect of a beneficiary. The amount of annual Basic CESG payable per beneficiary to the lesser of the following amounts:
accumulated grant room available for the beneficiary
annual limit of $1,000 per beneficiary
Additional CESG rate of 10% or 20% on the first $500 or less of annual contributions made in respect of a beneficiary
Eligibility for the Additional CESG, Additional CESG rates are based on the individual primary caregiver’s (PCG) adjusted income:
additional 10%: adjusted income is greater than $50,1971 but less than or equal to $100,392Footnote1
additional 20%:
the adjusted income is less than or equal to $50,197Footnote1, or
the child is in the care of an agency which receives payments under the Children’s Special Allowances Act (CSAA) | {'answers': {'answer_start': [1]']}, |
1 | CESG at?a?glance | Eligibility for the Additional CESG, Additional CESG rates are based on the individual primary caregiver’s (PCG) adjusted income:
additional 10%: adjusted income is greater than $50,1971 but less than or equal to $100,392Footnote1
additional 20%:
the adjusted income is less than or equal to $50,197Footnote1, or
the child is in the care of an agency which receives payments under the Children’s Special Allowances Act (CSAA) | What is the eligibility for additional CESG? | Eligibility for the Additional CESG, Additional CESG rates are based on the individual primary caregiver’s (PCG) adjusted income:
additional 10%: adjusted income is greater than $50,1971 but less than or equal to $100,392Footnote1
additional 20%:
the adjusted income is less than or equal to $50,197Footnote1, or
the child is in the care of an agency which receives payments under the Children’s Special Allowances Act (CSAA) | {'answers': {'answer_start': [1]']}, |
1 | Grant room and carry forward | As of 1998, grant room (unused Basic CESG) accumulates for a child until the end of the year in which the turns 17. It accumulates even if the child is not a beneficiary of an RESP. Unused Basic CESG will carry forward for possible use in future years:
1998 to 2006: the CESP adds $400 to the grant room for each eligible child per year since 1998, or since birth, if the child is born after 1998
since 2007: the CESP adds $500 to the grant room for each eligible child per year since 2007, or since birth, if the child is born after 2007
The eligibility for the Additional CESG is made annually, based on reported income information applicable at that time. Consequently, rights to the Additional CESG cannot carry forward for use in future years. The Additional CESG payments made to an RESP in respect of a beneficiary do not affect the grant room. | How much grant room do I have? | As of 1998, grant room (unused Basic CESG) accumulates for a child until the end of the year in which the turns 17. It accumulates even if the child is not a beneficiary of an RESP. Unused Basic CESG will carry forward for possible use in future years:
1998 to 2006: the CESP adds $400 to the grant room for each eligible child per year since 1998, or since birth, if the child is born after 1998
since 2007: the CESP adds $500 to the grant room for each eligible child per year since 2007, or since birth, if the child is born after 2007
The eligibility for the Additional CESG is made annually, based on reported income information applicable at that time. Consequently, rights to the Additional CESG cannot carry forward for use in future years. The Additional CESG payments made to an RESP in respect of a beneficiary do not affect the grant room. | {'answers': {'answer_start': [1]']}, |
1 | CLB at?a?glance | The CLB is available for an eligible child born in 2004 or later. Since July 1, 2017, the CLB eligibility is based, in part, on:
the number of qualified children, and
the adjusted income of the individual primary caregiver
The individual primary caregiver is the person eligible to receive the Canada child benefit (CCB). For children in care, the public primary caregiver is eligible to receive payments under the Children’s Special Allowances Act(CSAA).
The CLB is a federal education savings incentive directed to a specific child and consists of 2 types of payments:
an initial CLB payment of $500 for the first year the child is eligible, and
subsequent CLB payments of $100 for each following year that the child is eligible. The CLB is payable up to and including the year in which the child turns 15
The maximum lifetime CLB limit is $2,000. The amount of CLB that a beneficiary receives is dependent on how many years the beneficiary meets the eligibility criteria. An eligible child can request accumulated CLB entitlements up to their 21st birthday. After that, all accumulated CLB entitlements will be forfeited. | What is the Canada Learning Bond? | The CLB is available for an eligible child born in 2004 or later. Since July 1, 2017, the CLB eligibility is based, in part, on:
the number of qualified children, and
the adjusted income of the individual primary caregiver
The individual primary caregiver is the person eligible to receive the Canada child benefit (CCB). For children in care, the public primary caregiver is eligible to receive payments under the Children’s Special Allowances Act(CSAA).
The CLB is a federal education savings incentive directed to a specific child and consists of 2 types of payments:
an initial CLB payment of $500 for the first year the child is eligible, and
subsequent CLB payments of $100 for each following year that the child is eligible. The CLB is payable up to and including the year in which the child turns 15
The maximum lifetime CLB limit is $2,000. The amount of CLB that a beneficiary receives is dependent on how many years the beneficiary meets the eligibility criteria. An eligible child can request accumulated CLB entitlements up to their 21st birthday. After that, all accumulated CLB entitlements will be forfeited. | {'answers': {'answer_start': [1]']}, |
1 | CLB at?a?glance | CLB entitlements tracked by ESDC, ESDC will keep track of the CLB entitlements as they accumulate for each child, even when the child has not been named as the beneficiary of an RESP.
The CLB does not depend on contributions made to the RESP. However, a subscriber must open an RESP and name a child as a beneficiary before the CLB entitlements can be paid. As of January 1, 2022, a person that is 18 to 20 years old may qualify to open an RESP. This person is both the subscriber and the beneficiary, and therefore applies for the CLB on their own behalf. | Who is eligible for the canada learning bond or CLB? | CLB entitlements tracked by ESDC, ESDC will keep track of the CLB entitlements as they accumulate for each child, even when the child has not been named as the beneficiary of an RESP.
The CLB does not depend on contributions made to the RESP. However, a subscriber must open an RESP and name a child as a beneficiary before the CLB entitlements can be paid. As of January 1, 2022, a person that is 18 to 20 years old may qualify to open an RESP. This person is both the subscriber and the beneficiary, and therefore applies for the CLB on their own behalf. | {'answers': {'answer_start': [1]']}, |
1 | BCTESG at?a?glance | The BCTESG is available for children born on or after January 1, 2006.
The custodial parent or a legal guardian and the beneficiary must be residents of British Columbia when they apply for the BCTESG.
The BCTESG is a $1,200 one?time grant payment per eligible beneficiary. When an eligible child turns 6 years old, the subscriber may be able to apply for the grant. | What is the British Columbia Training and Education Savings Grant or BCTESG | The BCTESG is available for children born on or after January 1, 2006.
The custodial parent or a legal guardian and the beneficiary must be residents of British Columbia when they apply for the BCTESG.
The BCTESG is a $1,200 one?time grant payment per eligible beneficiary. When an eligible child turns 6 years old, the subscriber may be able to apply for the grant. | {'answers': {'answer_start': [1]']}, |
1 | SAGES at?a?glance | Note: As of January 1, 2018, the Government of Saskatchewan suspended the SAGES until further notice. For additional information pertaining to the suspension of the SAGES, refer to information bulletin # 722 dated June 12, 2017, available on the Canada.ca/RESPresources Web page.
The SAGES is available for RESP contributions made on or after January 1, 2013. The beneficiary must be residents of Saskatchewan at the time of contribution.
The SAGES amounts is a payment of 10% of RESP contributions, up to $250 per beneficiary for each eligible year. The SAGES is available until the end of the calendar year in which the beneficiary turns 17. Total SAGES payments per beneficiary could reach $4,500 if the beneficiary is eligible from birth until age 17.
Each eligible beneficiary’s SAGES grant room increases by $250 per eligible year. The annual SAGES amount that is payable per beneficiary is the lesser of the following 2 amounts:
the accumulated SAGES grant room for the beneficiary, or
the SAGES annual limit of $500 | What is the Saskatchewan Advantage Grant for Education Savings (SAGES) or sages | Note: As of January 1, 2018, the Government of Saskatchewan suspended the SAGES until further notice. For additional information pertaining to the suspension of the SAGES, refer to information bulletin # 722 dated June 12, 2017, available on the Canada.ca/RESPresources Web page.
The SAGES is available for RESP contributions made on or after January 1, 2013. The beneficiary must be residents of Saskatchewan at the time of contribution.
The SAGES amounts is a payment of 10% of RESP contributions, up to $250 per beneficiary for each eligible year. The SAGES is available until the end of the calendar year in which the beneficiary turns 17. Total SAGES payments per beneficiary could reach $4,500 if the beneficiary is eligible from birth until age 17.
Each eligible beneficiary’s SAGES grant room increases by $250 per eligible year. The annual SAGES amount that is payable per beneficiary is the lesser of the following 2 amounts:
the accumulated SAGES grant room for the beneficiary, or
the SAGES annual limit of $500 | {'answers': {'answer_start': [1]']}, |
1 | An overview of roles and responsibilities | o administer education savings incentives payments, ESDC partners with:
RESP promoters
the CRA
the Social Insurance Registry (SIR)
the Government of Saskatchewan
the Government of British Columbia
Each organization shares information and manages processes. It enables ESDC to deposit the education savings incentives into an RESP in respect of an eligible beneficiary.
The following individuals also play a key role in an RESP opened in respect of a beneficiary:
the subscriber(s)
the custodial parent(s) or legal guardian(s)
the primary caregiver and their cohabiting spouse or common?law partner, if applicable
The following pages provide an overview of their respective roles and responsibilities, starting with the subscriber. | What are the roles of each individual | o administer education savings incentives payments, ESDC partners with:
RESP promoters
the CRA
the Social Insurance Registry (SIR)
the Government of Saskatchewan
the Government of British Columbia
Each organization shares information and manages processes. It enables ESDC to deposit the education savings incentives into an RESP in respect of an eligible beneficiary.
The following individuals also play a key role in an RESP opened in respect of a beneficiary:
the subscriber(s)
the custodial parent(s) or legal guardian(s)
the primary caregiver and their cohabiting spouse or common?law partner, if applicable
The following pages provide an overview of their respective roles and responsibilities, starting with the subscriber. | {'answers': {'answer_start': [1]']}, |
1 | Subscriber | In order for a beneficiary to receive any of the education savings incentives, the subscriber must:
meet with a participating RESP promoter
open an education savings plan (ESP) and name a beneficiary, and
request the registration of that the ESP be registered with the CRA via the CESP system | What is the subscriber? | In order for a beneficiary to receive any of the education savings incentives, the subscriber must:
meet with a participating RESP promoter
open an education savings plan (ESP) and name a beneficiary, and
request the registration of that the ESP be registered with the CRA via the CESP system | {'answers': {'answer_start': [1]']}, |
1 | Custodial parent or legal guardian | Education savings incentives payments administered by ESDC require the beneficiary’s Social Insurance Number (SIN).
As a first step, the custodial parent or legal guardian must:
obtain a copy of the child’s birth certificate
apply for and obtain a SIN for the child
For the SAGES, the subscriber and the parent or legal guardian (if applicable) must:
complete and sign the application for the Saskatchewan Advantage Grant for Education Savings
For the BCTESG, the subscriber and the parent or legal guardian (if applicable) must:
complete and sign the application for the British Columbia Training and Education Savings Grant | What is the custodial parent or legal guardian | Education savings incentives payments administered by ESDC require the beneficiary’s Social Insurance Number (SIN).
As a first step, the custodial parent or legal guardian must:
obtain a copy of the child’s birth certificate
apply for and obtain a SIN for the child
For the SAGES, the subscriber and the parent or legal guardian (if applicable) must:
complete and sign the application for the Saskatchewan Advantage Grant for Education Savings
For the BCTESG, the subscriber and the parent or legal guardian (if applicable) must:
complete and sign the application for the British Columbia Training and Education Savings Grant | {'answers': {'answer_start': [1]']}, |
1 | PCG, cohabiting spouse or common?law partner | A person is the individual PCG of a beneficiary if they are eligible to receive the CCB for the beneficiary.
To request the Additional CESG and the CLB for a beneficiary under 18 years of age:
an individual PCG must provide their name and SIN on the CESP application form (ESDC SDE 0093). As of January 1, 2018, if applicable, the information provided can be from their cohabiting spouse or common?law partner. The CESP uses the PCG’s adjusted income, in part, to validate eligibility for the CLB and the Additional CESG
by completing and signing the CESP application form (ESDC SDE 0093), this person is providing their information to validate eligibility for the Additional CESG or the CLB. They are also designating the RESP to receive these incentives in trust
the CRA calculates an individual PCG’s adjusted income using, in part, the net income reported on line 23600 of tax returns. It includes the PCG’s cohabiting spouse or common?law partner, if applicable
an organization is the public PCG of a beneficiary if it is entitled to receive payments for the beneficiary under the CSAA. A public PCG must provide their business number (BN) to request the Additional CESG and the CLB | What ist he Primary caregiver or PCG or common-law partner | A person is the individual PCG of a beneficiary if they are eligible to receive the CCB for the beneficiary.
To request the Additional CESG and the CLB for a beneficiary under 18 years of age:
an individual PCG must provide their name and SIN on the CESP application form (ESDC SDE 0093). As of January 1, 2018, if applicable, the information provided can be from their cohabiting spouse or common?law partner. The CESP uses the PCG’s adjusted income, in part, to validate eligibility for the CLB and the Additional CESG
by completing and signing the CESP application form (ESDC SDE 0093), this person is providing their information to validate eligibility for the Additional CESG or the CLB. They are also designating the RESP to receive these incentives in trust
the CRA calculates an individual PCG’s adjusted income using, in part, the net income reported on line 23600 of tax returns. It includes the PCG’s cohabiting spouse or common?law partner, if applicable
an organization is the public PCG of a beneficiary if it is entitled to receive payments for the beneficiary under the CSAA. A public PCG must provide their business number (BN) to request the Additional CESG and the CLB | {'answers': {'answer_start': [1]']}, |
1 | RESP promoter | RESP promoter
Throughout the RESP life cycle, the RESP promoter is responsible for:
managing the information and transactional processes associated with the RESP and education savings incentives requirements
enrolling with the CRA as an RESP promoter. During this process, RESP promoters will submit proposed specimen plans to the CRA. Upon approval, they will receive a specimen number for each plan
enrolling with ESDC as a participating RESP promoter. This requires the RESP promoter and their trustee to:
enter into a formal agreement with ESDC in order to offer the applicable education savings incentives
undergo and pass industry system testing to ensure compliance with the CESP system requirements
For more information about the enrollment process, contact ESDC by email at: NC?INSCRIPTION_ENROLMENT?GD@hrsdc?rhdcc.gc.ca
To receive education savings incentives administered by ESDC, promoters can assist their clients in opening RESPs by:
collecting from the subscriber the information required to open and register an ESP and to apply for the education savings incentive(s). Promoters must protect this information according to federal and provincial privacy requirements. For more information, refer to 1.3. Federal and provincial privacy requirements
registering ESPs with the CRA via the CESP system
assisting subscribers in applying for the applicable education savings incentives in respect of eligible beneficiaries
submitting contract and financial information to the CESP system electronically and according to a specified format. This information includes RESP and incentive?related data. For more information, refer to Chapter 3. The Canada Education Savings Program system and Interface Transaction Standards
tracking contributions (assisted and unassisted), earnings, the CESG, the CLB and provincial incentives in separate RESP notional accounts
advising the subscriber when they receive incentive payments or if repayments are required
transferring funds to another RESP based on a request from the subscriber. This may include collaborating and communicating with other RESP promoters
maintaining a record of all RESP transactions. They must report this information, to the CESP system and, includes all:
contributions
withdrawals
educational assistance payments (EAPs)
transfers
other transactions
receiving requests for EAPs from the subscriber or beneficiary, and verifying the beneficiary’s eligibility for such payments
making EAPs and calculating the portion of the EAP attributable to each incentive. For more information, refer to Chapter 10. Post?secondary education and educational assistance payments, and
advising the subscriber of potential options for distributing funds remaining in the RESP prior to terminating the RESP, including:
accumulated income payment (AIP)
rollover of the AIP from an RESP to an RDSP
transfer of the AIP from an RESP to an RRSP, or
payment to a designated post?secondary educational institution | What is the RESP promoter responsible for? | RESP promoter
Throughout the RESP life cycle, the RESP promoter is responsible for:
managing the information and transactional processes associated with the RESP and education savings incentives requirements
enrolling with the CRA as an RESP promoter. During this process, RESP promoters will submit proposed specimen plans to the CRA. Upon approval, they will receive a specimen number for each plan
enrolling with ESDC as a participating RESP promoter. This requires the RESP promoter and their trustee to:
enter into a formal agreement with ESDC in order to offer the applicable education savings incentives
undergo and pass industry system testing to ensure compliance with the CESP system requirements
For more information about the enrollment process, contact ESDC by email at: NC?INSCRIPTION_ENROLMENT?GD@hrsdc?rhdcc.gc.ca
To receive education savings incentives administered by ESDC, promoters can assist their clients in opening RESPs by:
collecting from the subscriber the information required to open and register an ESP and to apply for the education savings incentive(s). Promoters must protect this information according to federal and provincial privacy requirements. For more information, refer to 1.3. Federal and provincial privacy requirements
registering ESPs with the CRA via the CESP system
assisting subscribers in applying for the applicable education savings incentives in respect of eligible beneficiaries
submitting contract and financial information to the CESP system electronically and according to a specified format. This information includes RESP and incentive?related data. For more information, refer to Chapter 3. The Canada Education Savings Program system and Interface Transaction Standards
tracking contributions (assisted and unassisted), earnings, the CESG, the CLB and provincial incentives in separate RESP notional accounts
advising the subscriber when they receive incentive payments or if repayments are required
transferring funds to another RESP based on a request from the subscriber. This may include collaborating and communicating with other RESP promoters
maintaining a record of all RESP transactions. They must report this information, to the CESP system and, includes all:
contributions
withdrawals
educational assistance payments (EAPs)
transfers
other transactions
receiving requests for EAPs from the subscriber or beneficiary, and verifying the beneficiary’s eligibility for such payments
making EAPs and calculating the portion of the EAP attributable to each incentive. For more information, refer to Chapter 10. Post?secondary education and educational assistance payments, and
advising the subscriber of potential options for distributing funds remaining in the RESP prior to terminating the RESP, including:
accumulated income payment (AIP)
rollover of the AIP from an RESP to an RDSP
transfer of the AIP from an RESP to an RRSP, or
payment to a designated post?secondary educational institution | {'answers': {'answer_start': [1]']}, |
1 | Employment and Social Development Canada | ESDC is responsible for the administration and delivery of a number of education savings incentives available to eligible beneficiaries of RESPs. Within ESDC, the CESP provides the delivery mechanism and necessary system supports to administer effectively these incentives. The CESP:
receives the contract, beneficiary, and subscriber information needed to register ESP contracts
verifies this information, and communicates the request to register the ESP with the CRA
administers the education savings incentives authorized by the Canada Education Savings Act. This includes the CESG and the CLB
determines eligibility for the Additional CESG and for the CLB, based on information pertaining to the beneficiary’s primary caregiver. The CESP obtains this information through an information?sharing process with the CRA
processes the SAGES payments in collaboration with the Government of Saskatchewan
processes the BCTESG payments in collaboration with the Government of British Columbia, and
receives and processes transactions submitted to the CESP system. This includes information associated with:
the RESP contract
the beneficiary and subscriber, and
various financial transactions
The procedures within this guide outline how the CESP system interacts with the RESP promoter in each of these circumstances. | What is Employment and Social Development Canada responsible for? | ESDC is responsible for the administration and delivery of a number of education savings incentives available to eligible beneficiaries of RESPs. Within ESDC, the CESP provides the delivery mechanism and necessary system supports to administer effectively these incentives. The CESP:
receives the contract, beneficiary, and subscriber information needed to register ESP contracts
verifies this information, and communicates the request to register the ESP with the CRA
administers the education savings incentives authorized by the Canada Education Savings Act. This includes the CESG and the CLB
determines eligibility for the Additional CESG and for the CLB, based on information pertaining to the beneficiary’s primary caregiver. The CESP obtains this information through an information?sharing process with the CRA
processes the SAGES payments in collaboration with the Government of Saskatchewan
processes the BCTESG payments in collaboration with the Government of British Columbia, and
receives and processes transactions submitted to the CESP system. This includes information associated with:
the RESP contract
the beneficiary and subscriber, and
various financial transactions
The procedures within this guide outline how the CESP system interacts with the RESP promoter in each of these circumstances. | {'answers': {'answer_start': [1]']}, |
1 | Canada Revenue Agency | The effective administration of the CESP depends on the collaborative partnership with the CRA.
The CRA is responsible for:
administering the registration of ESPs according to the requirements set out under the ITA
sharing information for the purposes of confirming a beneficiary’s eligibility for the Additional CESG and the CLB, and
confirming a beneficiary is a child in care of an agency receiving payments under the CSAA
For the purposes of the Additional CESG:
the CRA validates eligibility based on the adjusted income level of the beneficiary’s individual primary caregiver
For more information, refer to Chapter 5. The Canada Education Savings Grant.
For the purposes of the CLB:
the CRA validates eligibility based, in part, on the number of qualified children and the adjusted income of the beneficiary’s individual primary caregiver | What is the Canada Revenue Agency | The effective administration of the CESP depends on the collaborative partnership with the CRA.
The CRA is responsible for:
administering the registration of ESPs according to the requirements set out under the ITA
sharing information for the purposes of confirming a beneficiary’s eligibility for the Additional CESG and the CLB, and
confirming a beneficiary is a child in care of an agency receiving payments under the CSAA
For the purposes of the Additional CESG:
the CRA validates eligibility based on the adjusted income level of the beneficiary’s individual primary caregiver
For more information, refer to Chapter 5. The Canada Education Savings Grant.
For the purposes of the CLB:
the CRA validates eligibility based, in part, on the number of qualified children and the adjusted income of the beneficiary’s individual primary caregiver | {'answers': {'answer_start': [1]']}, |
1 | Saskatchewan Government | The Government of Saskatchewan:
funds the SAGES program, and
has an agreement with ESDC to deliver this education savings initiative
Within ESDC, the CESP utilizes its system and the existing program framework to:
administer and deliver the SAGES on behalf of the province of Saskatchewan | What is the Saskatchewan Government | The Government of Saskatchewan:
funds the SAGES program, and
has an agreement with ESDC to deliver this education savings initiative
Within ESDC, the CESP utilizes its system and the existing program framework to:
administer and deliver the SAGES on behalf of the province of Saskatchewan | {'answers': {'answer_start': [1]']}, |
1 | British Columbia Government | The Government of British Columbia:
funds the BCTESG program, and
has an agreement with ESDC to deliver this initiative
Within ESDC, the CESP utilizes its system and the existing program framework to:
administer and deliver the BCTESG on behalf of the province of British Columbia | What is the British Columbia Government | The Government of British Columbia:
funds the BCTESG program, and
has an agreement with ESDC to deliver this initiative
Within ESDC, the CESP utilizes its system and the existing program framework to:
administer and deliver the BCTESG on behalf of the province of British Columbia | {'answers': {'answer_start': [1]']}, |
1 | Federal and provincial privacy requirements | To apply for education savings incentives, promoters must collect information about:
the subscriber
the beneficiary
the custodial parent or legal guardian, and
the PCG or the individual PCG’s cohabiting spouse or common?law partner
Federal and provincial privacy legislation stipulates how organizations in the private sector must:
manage the collection, storage and use of personal information
It is important for promoters to be aware of and understand the privacy legislation in place in each jurisdiction. | What is the Federal and provincial privacy requirements | To apply for education savings incentives, promoters must collect information about:
the subscriber
the beneficiary
the custodial parent or legal guardian, and
the PCG or the individual PCG’s cohabiting spouse or common?law partner
Federal and provincial privacy legislation stipulates how organizations in the private sector must:
manage the collection, storage and use of personal information
It is important for promoters to be aware of and understand the privacy legislation in place in each jurisdiction. | {'answers': {'answer_start': [1]']}, |
1 | Federal privacy legislation | Canada has 2 federal privacy laws:
Privacy Act
Personal Information Protection and Electronic Documents Act (PIPEDA)
The Privacy Act:
gives individuals the right to access and request correction of their personal information held by federal government institutions, and
specifies how the government can collect, use, disclose, and retain personal information
It requires that government institutions develop and maintain an index of personal information holdings called Personal Information Banks (PIBs).
The index is a means of organizing information for the purpose of public access. This ensures the registration of PIBs and that they are approved and identified in Information about Programs and Information Holdings (formerly Info Source).
The Act provides the legal framework for protecting personal information, accessing personal information, data?matching, and controlling the use of SINs. For more information about the Privacy Act, visit the web site of the Office of the Privacy Commissioner of Canada.
The PIPEDA is a federal legislation that protects personal information. PIPEDA sets out principles that organizations, individuals, associations, partnerships, and trade unions must follow. Those principles apply when collecting, using, and disclosing personal information in the course of a commercial activity.
PIPEDA applies to the commercial activities of:
the federally regulated private sector (such as banks)
retail sector
publishing companies
service industry
manufacturers, and
other provincially regulated organizations
For more information about PIPEDA, visit the web site of the Office of the Privacy Commissioner of Canada.
The federal government may exempt:
organizations or activities in provinces that have their own privacy laws if they are substantially similar to the federal law
PIPEDA will continue to apply in those provinces to the federally regulated private sector. It will also apply to personal information in inter?provincial and international transactions by all organizations engaged in commercial activities.
Oversight of both federal Acts rests with the Privacy Commissioner of Canada who has the authority to receive and investigate complaints. | What is the Federal privacy legislation | Canada has 2 federal privacy laws:
Privacy Act
Personal Information Protection and Electronic Documents Act (PIPEDA)
The Privacy Act:
gives individuals the right to access and request correction of their personal information held by federal government institutions, and
specifies how the government can collect, use, disclose, and retain personal information
It requires that government institutions develop and maintain an index of personal information holdings called Personal Information Banks (PIBs).
The index is a means of organizing information for the purpose of public access. This ensures the registration of PIBs and that they are approved and identified in Information about Programs and Information Holdings (formerly Info Source).
The Act provides the legal framework for protecting personal information, accessing personal information, data?matching, and controlling the use of SINs. For more information about the Privacy Act, visit the web site of the Office of the Privacy Commissioner of Canada.
The PIPEDA is a federal legislation that protects personal information. PIPEDA sets out principles that organizations, individuals, associations, partnerships, and trade unions must follow. Those principles apply when collecting, using, and disclosing personal information in the course of a commercial activity.
PIPEDA applies to the commercial activities of:
the federally regulated private sector (such as banks)
retail sector
publishing companies
service industry
manufacturers, and
other provincially regulated organizations
For more information about PIPEDA, visit the web site of the Office of the Privacy Commissioner of Canada.
The federal government may exempt:
organizations or activities in provinces that have their own privacy laws if they are substantially similar to the federal law
PIPEDA will continue to apply in those provinces to the federally regulated private sector. It will also apply to personal information in inter?provincial and international transactions by all organizations engaged in commercial activities.
Oversight of both federal Acts rests with the Privacy Commissioner of Canada who has the authority to receive and investigate complaints. | {'answers': {'answer_start': [1]']}, |
1 | Provincial privacy legislation | The province of Saskatchewan has its own privacy legislation. It is named the Freedom of Information and Protection of Privacy Act (FOIP).
The FOIP governs the collection, use, and disclosure of personal information by a government institution. It provides individuals with a general right of access to, and correction of, their personal information.
For more information about FOIP, visit the web site of the Office of the Information and Privacy Commissioner of Saskatchewan.
The province of British Columbia has its own privacy legislations named the:
Freedom of Information and Protection of Privacy Act (FIPPA)
Personal Information Protection Act (PIPA)
In the public sector, FIPPA gives individuals the right to request records that contain:
their personal information, and
records such as reports, audits, and financial information of the public body
In the private sector, PIPA gives individuals the right to request access to:
their personal information in the custody or control of a private sector organization
Both FIPPA and PIPA set out the rules that public bodies and organizations must follow when handling personal information including:
the collection
the use, and
the disclosure of personal information
For more information about FIPPA and PIPA, visit the web site of the Office of the Information and Privacy Commissioner for British Columbia. | What is the Provincial privacy legislation | The province of Saskatchewan has its own privacy legislation. It is named the Freedom of Information and Protection of Privacy Act (FOIP).
The FOIP governs the collection, use, and disclosure of personal information by a government institution. It provides individuals with a general right of access to, and correction of, their personal information.
For more information about FOIP, visit the web site of the Office of the Information and Privacy Commissioner of Saskatchewan.
The province of British Columbia has its own privacy legislations named the:
Freedom of Information and Protection of Privacy Act (FIPPA)
Personal Information Protection Act (PIPA)
In the public sector, FIPPA gives individuals the right to request records that contain:
their personal information, and
records such as reports, audits, and financial information of the public body
In the private sector, PIPA gives individuals the right to request access to:
their personal information in the custody or control of a private sector organization
Both FIPPA and PIPA set out the rules that public bodies and organizations must follow when handling personal information including:
the collection
the use, and
the disclosure of personal information
For more information about FIPPA and PIPA, visit the web site of the Office of the Information and Privacy Commissioner for British Columbia. | {'answers': {'answer_start': [1]']}, |
1 | The education savings incentives processes ? An overview | The following number list provides an overview of the application and payment process for the education savings incentives administered by ESDC:
open education savings plan (ESP) and have it Registered (RESP)
assist subscriber in reviewing the beneficiary’s eligibility for the education savings incentive(s)
complete the appropriate application form(s) and apply for the incentive(s)
facilitate any transfers between RESPs
receive, deposit, track incentive payments in RESP accounts
submit repayment of incentive(s) if required
make EAPs to eligible beneficiaries attending post?secondary education
assist subscriber in distributing remaining RESP earnings | What is the The education savings incentives processes An overview | The following number list provides an overview of the application and payment process for the education savings incentives administered by ESDC:
open education savings plan (ESP) and have it Registered (RESP)
assist subscriber in reviewing the beneficiary’s eligibility for the education savings incentive(s)
complete the appropriate application form(s) and apply for the incentive(s)
facilitate any transfers between RESPs
receive, deposit, track incentive payments in RESP accounts
submit repayment of incentive(s) if required
make EAPs to eligible beneficiaries attending post?secondary education
assist subscriber in distributing remaining RESP earnings | {'answers': {'answer_start': [1]']}, |
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