Common menu bar

• Français
• Home
• Contact Us
• Help
• Search
• canada.gc.ca

Breadcrumb

1. Home >
2. Learning >
3. Saving for Education >
4. Promoters >
5. Tools >
6. RESP User Guide

Canada Education Savings Program - RESP Provider User Guide

• Next

Table of Contents

Download PDF Version

Section 1 - Introduction

Chapter 1-1: HRSDC's Education Savings Incentives Program

• 1. The Education Savings Incentives
  • 1.1. The CESG At-a-Glance
    • 1.1.1. Grant Room and Carry Forward
  • 1.2. The CLB At-a-Glance
  • 1.3. The Alberta Grants At-a-Glance
• 2. An Overview of Roles and Responsibilities
  • 2.1. The Subscriber
  • 2.2. Parent, Legal Guardian, or Primary Caregiver
  • 2.3. The RESP Promoter
  • 2.4. Human Resources and Skills Development Canada (HRSDC)
  • 2.5. Canada Revenue Agency (CRA)
  • 2.6. Alberta Ministry of Advanced Education and Technology
• 3. Federal and Provincial Privacy Requirements
  • 3.1. Federal Privacy Legislation
  • 3.2. Provincial Privacy Legislation
• 4. The CESP Process - An Overview

Chapter 1-2: Key Concepts

• 1. Legislative Authorities - HRSDC and CRA
• 2. Registered Education Savings Plans (RESPs)
• 3. RESP Contribution Limits
• 4. Social Insurance Number (SIN)
• 5. The Beneficiary's SIN - A Unique Identifier
  • 5.1. Applying for a Social Insurance Number
• 6. RESP Accounts and the Education Savings Incentives
  • 6.1 Provincial Incentives
• 7. Key Concepts Specific to Incentives

Chapter 1-3: The CESP System and Interface Transaction Standards (ITS)

• 1. What is the CESP System?
• 2. CESP System Terminology
• 3. A Summary of CESP System Record and Transaction Types
• 4. Submitting Information to CESP
  • 4.1. Submitting Contract Information
    • 4.1.1. Capturing and Submitting Contract Information
    • 4.1.2. Accurate Information Enables Payment of the Incentives
  • 4.2. Submitting Financial Information to CESP
  • 4.3. Sequence of Transactions Processed by the CESP System
  • 4.4. Submitting Changes or Corrections to CESP
    • 4.4.1. Correcting Primary Caregiver Information for the CESG - RT 511
  • 4.5. Receiving Information from CESP
    • 4.5.1. Production Processing Results Report
• 5. An Overview of the CESP System Process
• 6. Interface Transaction Standards (ITS)
  • 6.1. Electronic Version of the ITS
  • 6.2. System Compliance with ITS and Industry Testing
  • 6.3. Processing Dates and Reporting Periods
    • 6.3.1. Reporting Periods
    • 6.3.2. Managed Secure File Transfer (MSFT)

Chapter 1-4: Registered Education Savings Plans (RESPs)

• 1. RESPs - An Overview
  • 1.1. RESPs May Qualify for Education Savings Incentives
• 2. Establishing the RESP
  • 2.1. Opening the ESP
  • 2.2. Registering the ESP
  • 2.3. Social Insurance Numbers (SINs)
    • 2.3.1. Verifying the Beneficiary's SIN
• 3. Contributions and Contribution Limits
  • 3.1. What Are Not Considered to be Contributions?
    • 3.1.1. Insurance Provisions
• 4. Types of RESPs
  • 4.1. Individual (Non-family) Plans
    • 4.1.1. Naming a Replacement Beneficiary
    • 4.1.2. Making Contributions
  • 4.2. Family Plans
    • 4.2.1. Naming an Additional Beneficiary
    • 4.2.2. Naming a Replacement Beneficiary
    • 4.2.3. Making Contributions
  • 4.3. Group Plans
    • 4.3.1. Making Contributions
• 5. Overcontributions
  • 5.1. Overcontribution Due to Transfer
  • 5.2. Overcontributions Due to Replacement of Beneficiary
  • 5.3. Penalty Tax on Overcontributions
• 6. RESP Accounts
  • 6.1 Provincial Incentives
• 7. Transfers Between RESPs
  • 7.1. Different Types of Transfers
  • 7.2. Special Transfer Rules for the CESG and CLB
  • 7.3. Recording Transfers
• 8. Payments from an RESP

Section 2 - Education Savings Incentives

Chapter 2-1: The Basic Canada Education Savings Grant (CESG)

• 1. The Basic CESG - An Overview
  • 1.1. How it Works
• 2. Eligibility Criteria
  • 2.1. RESP Contributions and CESG Eligibility
  • 2.2. Contributions and the CESG Age Limit
  • 2.3. Contributions for 16 and 17 Year-Old Beneficiaries
    • 2.3.1. Contributions Made Prior to 1998
• 3. Annual CESG Limits and Grant Room
• 4. Lifetime CESG Limits
• 5. Calculating the Basic CESG
• 6. Calculating Grant Room and Carry Forward
  • 6.1. Grant Room and Family Residency
• 7. Applying for the Basic CESG
  • 7.1. The Application Process - Basic CESG
  • 7.2. Post-Application Checklist
• 8. Receiving and Depositing the CESG
  • 8.1. Order of Payments
  • 8.2. Sharing the CESG and Earnings - Family and Group Plans
  • 8.3 Reasons for Non-Payment of the CESG
    • 8.3.1. When Transactions are Rejected
    • 8.3.2. When Payments are Refused
  • 8.4. Condition for Payment of the CESG - Three-Year Rule
• 9. Repaying the CESG
  • 9.1. The Repayment Process
  • 9.2. Withdrawal of Assisted Contributions
    • 9.2.1. Order of Contribution Withdrawal
    • 9.2.2. Calculating the CESG Repayment - Withdrawal of Assisted Contributions
  • 9.3. Withdrawing Pre-1998 Contributions
  • 9.4. Other Repayment Circumstances
    • 9.4.1. Calculating the Repayment Amount - Other Circumstances
  • 9.5. Submitting Repayment Information to CESP
  • 9.6. How Funds are Used to Repay the CESG
    • 9.6.1. When Sufficient Funds Exist in the RESP
    • 9.6.2. When Insufficient Funds Exist in the RESP and the Plan is Terminated
• 10. Other Transactions Involving the CESG

Chapter 2-2: The Basic and Additional Canada Education Savings Grant (CESG)

• 1. The Basic and Additional CESG - An Overview
  • 1.1. How it Works
• 2. Eligibility Criteria
  • 2.1. Basic CESG
  • 2.2. Additional CESG
    • 2.2.1. Eligibility for a Child in Care
  • 2.3. Types of RESPs and the CESG
  • 2.4. RESP Contributions and CESG Eligibility
  • 2.5. Contributions and the CESG Age Limit
  • 2.6. Contributions for 16 and 17 Year-Old Beneficiaries
    • 2.6.1. Contributions Made Prior to 1998
  • 2.7. The Primary Caregiver's SIN or Business Number
  • 2.8. The Canada Child Tax Benefit (CCTB)
  • 2.9. Payments under the Children's Special Allowances Act (CSAA)
  • 2.10. PCG Used to Validate Eligibility for Additional CESG
  • 2.11. Shared Custody
  • 2.12. Tax Year Used to Validate Eligibility for Additional CESG
• 3. Annual CESG Limits and Grant Room
• 4. Lifetime CESG Limits
• 5. Calculating the Basic CESG
• 6. Calculating the Basic and Additional CESG
• 7. Calculating Grant Room and Carry Forward
  • 7.1. Grant Room and Family Residency
• 8. Applying for the Basic and Additional CESG
  • 8.1. The Application Process - Basic and Additional CESG
  • 8.2. Post-Application Checklist
  • 8.3. Correcting Primary Caregiver Information
• 9. Receiving and Depositing the CESG
  • 9.1. Order of Payments
  • 9.2. Sharing the CESG and Earnings - Family and Group Plans
  • 9.3. Reasons for Non-Payment of the CESG
    • 9.3.1. When Transactions are Rejected
    • 9.3.2. When Payments are Refused
  • 9.4. Condition for Payment of the CESG - Three-Year Rule
• 10. Repaying the CESG
  • 10.1. The Repayment Process
  • 10.2. Withdrawal of Assisted Contributions
    • 10.2.1. Order of Contribution Withdrawal
    • 10.2.2. Calculating the CESG Repayment - Withdrawal of  Assisted Contributions
  • 10.3. Withdrawing Contributions After March 22, 2004
  • 10.4. Withdrawing Pre-1998 Contributions
  • 10.5. Other Repayment Circumstances
    • 10.5.1. Calculating the Repayment Amount - Other Circumstances
  • 10.6. Submitting Repayment Information to CESP
  • 10.7. How Funds are Used to Repay the CESG
    • 10.7.1. When Sufficient Funds Exist in the RESP
    • 10.7.2. When Insufficient Funds Exist in the RESP and the Plan is Terminated
• 11. Other Transactions Involving the CESG

Chapter 2-3: The Canada Learning Bond (CLB)

• 1. The Canada Learning Bond (CLB) - An Overview
• 2. Eligibility Criteria
  • 2.1. The Primary Caregiver's SIN or Business Number
  • 2.2. The National Child Benefit Supplement (NCBS)
  • 2.3. Payments under the Children's Special Allowances (CSA) Act
  • 2.4. Types of RESPs and the CLB
  • 2.5. Primary Caregiver Must Designate the RESP for CLB Payments
  • 2.6. CLB Entitlements, Earnings, and the RESP
  • 2.7. Shared Custody
  • 2.8. PCG Used to Validate Eligibility for CLB Payments
• 3. The CLB - How it Works
  • 3.1. CLB Payments and Lifetime Limit
  • 3.2. How CLB Entitlements are Tracked for an Eligible Beneficiary
• 4. Applying for the CLB
  • 4.1. The Application Process - CLB
  • 4.2. Post-Application Checklist
• 5. Receiving and Depositing the CLB
  • 5.1. Sharing the CLB and Earnings - Family and Group Plans
  • 5.2. Reasons for Non-Payment of the CLB
    • 5.2.1. When Transactions are Rejected
    • 5.2.2. When Payments are Refused
  • 5.3. Condition for Payment of the CLB - Three-Year Rule
• 6. Repaying the CLB
  • 6.1. Repayment Circumstances
  • 6.2. Determining the Repayment Amount
  • 6.3. Submitting Repayment Information to CESP
  • 6.4. How Funds are Used to Repay the CLB
    • 6.4.1. When Sufficient Funds Exist in the RESP
    • 6.4.2. When Insufficient Funds Exist in the RESP and the Plan is Terminated
• 7. Other Transactions Involving the CLB

Chapter 2-4: The Alberta Centennial Education Savings Plan Grants (Alberta Grants)

• 1. The Alberta Grants - An Overview
  • 1.1. How it Works
• 2. Eligibility Criteria
  • 2.1. Alberta Centennial Education Savings Plan $500 Grant
  • 2.2. Alberta Centennial Education Savings Plan $100 Grants
  • 2.3. Age Limits and Application for the Alberta Grants
  • 2.4. Residency of Parent or Legal Guardian
    • 2.4.1. Legal Custody of Children
    • 2.4.2. Families Moving into Alberta
    • 2.4.3. Families Moving out of Alberta
  • 2.5. School Attendance and the Alberta $100 Grants
  • 2.6. RESP Contributions and the Alberta $100 Grants
• 3. The Alberta Grants and the RESP
• 4. Applying for the Alberta Grants
  • 4.1. The Application Process - Alberta Grants
  • 4.2. Post-Application Checklist
• 5. Receiving and Depositing the Alberta Grants
  • 5.1. Multiple RESPs - Multiple Requests for the same Alberta Grant
  • 5.2. Sharing the Alberta Grants
    • 5.2.1. Sharing Earnings on the Alberta Grants
  • 5.3. Reasons for Non-Payment of the Alberta Grants
    • 5.3.1. When Transactions are Rejected
    • 5.3.2. When Payments are Refused
  • 5.4. Condition for Payment of the Alberta Grants - Three-Year Rule
  • 5.5. Request for Ministry Review of a Denied Application or to Prevent the Denial of an Application
• 6. Repaying the Alberta Grants
  • 6.1. Repayment Circumstances
  • 6.2. Determining the Repayment Amount
  • 6.3. Submitting Repayment Information to CESP
  • 6.4. How Funds are Used to Repay the Alberta Grants
    • 6.4.1. When Sufficient Funds Exist in the RESP
    • 6.4.2. When Insufficient Funds Exist in the RESP and the Plan is Terminated
• 7. Other Transactions Involving the Alberta Grants

Section 3 - Transfers and Payments

Chapter 3-1: RESP Transfers and the Education Savings Incentives

• 1. What is an RESP Transfer and Who is Involved?
  • 1.1. Responsibilities of the RESP Promoters
    • 1.1.1. Responsibilities for Administering the Incentives
  • 1.2. Responsibilities of the Canada Education Savings Program (CESP)
• 2. RESP Accounts - What They Accomplish
• 3. Implications When Transferring Funds to Another RESP
  • 3.1. Transfer Conditions - Income Tax Act Requirements
  • 3.2. Transfer Conditions - Continued Eligibility for the Education Savings Incentives
    • 3.2.1. Conditions for an Eligible Transfer of the CESP
    • 3.2.2. Conditions for an Eligible Transfer of the CLB
    • 3.2.3. Conditions for an Eligible Transfer of the Alberta Grant
  • 3.3. Earliest Effective Date of the Plan
  • 3.4. Contribution History
• 4. Types of Transfers
  • 4.1. Partial Transfers
    • 4.1.1. Step 1 - Determining the Proportion of Amounts to be Transferred
    • 4.1.2. Step 2 - Calculating the Proportion of the CESG and the Provincial Incentives
    • 4.1.3. Example of a Partial Transfer – When there is a Loss in the Plan
    • 4.1.4. Partial Transfers Subject to Transfer Conditions
• 5. The RESP Transfer Form
  • 5.1. A General Overview of the RESP Transfer Form
  • 5.2. Once the RESP Transfer Form Has Been Completed
• 6. Guidelines for Successful Transfers
  • 6.1. Mandatory Fields and ITS Requirements
  • 6.2. Matching Transfer Transactions
  • 6.3. When there is a Pending Incentive
  • 6.4. Processing Transfer Transactions
    • 6.4.1. Processed Transfer Transactions
    • 6.4.2. Rejected Transfer Transactions
• 7. Resolving Transfers

Chapter 3-2: Post-Secondary Education and Educational Assistance Payments (EAPs)

• 1. Defining Post-Secondary Education
  • 1.1. Qualifying Educational Programs - Full-time Studies
  • 1.2. Specified Educational Programs - Part-time Studies
  • 1.3. Distance Learnings
• 2. Post-Secondary Educational Institutions
  • 2.1. Educational Institutions Recognized for EAP Purposes
• 3. Educational Assistance Payments (EAPs)
  • 3.1. Can Incentives and Earnings in the Plan be Shared?
  • 3.2. Income for the Beneficiary
  • 3.3. The RESP Promoter's Responsibility
  • 3.4. Confirm Beneficiaries Qualify for an EAP
• 4. EAP Limits
  • 4.1. Full-time Studies - $5,000 EAP Limit for First 13 Weeks
  • 4.2. Part-time Studies - $2,500 EAP Limit for the 13 Weeks Preceding Payment
  • 4.3. EAP Limits for RESPs Opened Before 1998
• 5. Processing an EAP Request
  • 5.1. Special Requests for EAPs in Excess of $5,000 or $2,500 Limits
    • 5.1.1. Full-Time Studies - EAPs in Excess of $5,000
    • 5.1.2. Part-Time Studies - EAPs in Excess of $2,500
• 6. Calculating the EAP
  • 6.1. The EAP Calculation Process
    • 6.1.1. Determine if the RESP Includes Accumulated Income
    • 6.1.2. Determine Amounts Available to the Beneficiary
    • 6.1.3. Calculate EAP Portions to Withdraw from Each Available Account
  • 6.2. Understanding EAP Formulas
    • 6.2.1. When the RESP Has Accumulated Income
    • 6.2.2. When the RESP Has No Accumulated Income (Loss in the Plan)
• 7. Calculating the Incentive Portions of the EAP - In an RESP With Earnings
  • 7.1. Step 1 - Determine if the RESP Includes Accumlulated Income
  • 7.2. Step 2 - Determine Amounts Available to Beneficiary
  • 7.3. Step 3 - Calculate EAP Portions to Withdray from each Available Account
  • 7.4. Breakdown of the EAP
• 8. Calculating the Incentive Portions of the EAP - In an RESP Without Earnings
  • 8.1. Step 1 - Determine if the RESP Includes Accumlulated Income
  • 8.2. Step 2 - Determine Amounts Available to Beneficiary
  • 8.3. Step 3 - Calculate EAP Portions to Withdray from each Available Account
  • 8.4. Breakdown of the EAP
• 9. EAP Values Reported to the CESP

Chapter 3-3: Options for Assets Remaining in the RESP

• 1. Options: When Assets Remain in the RESP
  • 1.1. Options for Handling RESP Property Remaining in the RESP
• 2. Options: Distributing Earnings if Terminating the RESP
• 3. Accumulated Income Payments (AIPs)
  • 3.1. Conditions for an AIP
  • 3.2. When an AIP is Made from an RESP
    • 3.2.1. Remaining Incentives Must be Repaid
    • 3.2.2. The RESP Must be Terminated
• 4. Transfer of Earnings to an RRSP
• 5. Payments to a Designated Educational Institution
• 6. Forfeited CESG and Earnings on the CESG in Group Plans

Section 4 - Appendices

Appendix A: Application Forms - Education Savings Incentives

• 1. An Overview - HRSDC Application Forms
  • 1.1. Which Form to Use
  • 1.2. Downloading the Application Forms
• 2. Basic Canada Education Savings Grant Application (SDE 0069)
  • 2.1. Overview - SDE 0069
  • 2.2. Part A – Subscriber (SDE 0069)
  • 2.3. Part B – Custodial Parent or Legal Guardian (SDE 0069)
• 3. Basic and Additional Canada Education Savings Grant and Canada Learning Bond Application (SDE 0071)
  • 3.1. Overview - SDE 0071
  • 3.2. Part A – Subscriber (SDE 0071)
  • 3.3. Part B – Custodial Parent or Legal Guardian or Beneficiary aged 18 or older (SDE 0071)
  • 3.4. Part C – Primary Caregiver (SDE 0071)
• 4. Basic and Additional Canada Education Savings Grant and Canada Learning Bond Application - Subscriber Only (SDE 0073)
  • 4.1. Overview – SDE 0073
  • 4.2. Completing the "Subscriber–Only" Form (SDE 0073)
• 5. Application for Alberta Centennial Education Savings Grants
  • 5.1. Overview
  • 5.2. Completing the Application for Alberta Centennial Education Savings Grant

Appendix B: A Quick Reference - Eligibility Criteria for Education Savings Incentives

• 1. Eligibility for the Basic and Additional Canada Education Savings Grant (CESG)
  • 1.1. Eligibility for a "Child in Care"
• 2. Eligibility for the Canada Learning Bond (CLB)
• 3. Eligibility for the Alberta Centennial Education Savings Plan $500 Grant
• 4. Eligibility for the Alberta Centennial Education Savings Plan $100 Grant

Appendix C: abbrs and Definitions

• 1. List of abbrs
• 2. List of Definitions

Appendix D: Forms Index - Education Savings Incentives

• 1. Alphabetical List of Forms

Appendix E: Understanding Error Codes

• 1. Background Information
  • 1.1. What is an Error Code?
  • 1.2. How are Error Codes Reported to Promoters?
  • 1.3. How does an Error Code differ from a Refusal Reason?
  • 1.4. Using this document
• 2. Error Codes

Appendix F: Understanding Refusal Reasons

• 1. Background Information
  • 1.1. What is a Refusal Reason?
  • 1.2. How are Refusal Reasons Reported to Promoters?
  • 1.3. How does a Refusal Reason differ from an Error Code?
  • 1.4. Using this document
• 2. Canada Education Savings Grant (CESG) Refusal Reasons
• 3. Provincial Grant Refusal Reasons
• 4. Canada Learning Bond (CLB) Refusal Reasons
• 5. Additional CESG Refusal Reasons

• Next

Primary navigation (left column)

Date Modified:

2011-11-15