ESDC SDE 0093 (2018-01) E
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Développement social Canada
Social Development Canada
Adjusted income: The adjusted income of a beneficiary’s individual primary caregiver is determined by adding
together the net income (line 236 of the income tax and benefit return) for the primary caregiver and his or her
cohabiting spouse or common-law partner (if applicable) and adjusting this family net income by deducting any
universal child care benefit (UCCB) and registered disability savings plan (RDSP) payments received and adding any
UCCB and RDSP amounts repaid.
British Columbia Training and Education Savings Grant (BCTESG): $1,200 grant paid into an RESP of an eligible
child born in 2006 or later. It is available to children who are resident of British Columbia with a custodial parent/legal
guardian who is also a resident of British Columbia at the time the application form is submitted to the RESP provider.
A subscriber may be able to apply for the grant in respect of an eligible child no earlier than the beneficiary’s 6
birthday and no later than the day before the beneficiary’s 9
Canada Education Savings Grant (CESG):
Canada Learning Bond (CLB): $500 paid into an RESP for an eligible beneficiary born after December 31, 2003. An
eligible beneficiary could also receive $100 every year until he or she turns 15 years old for a maximum of $2,000.
Effective July 1, 2017, eligibility for the CLB is based, in part, on the number of qualified children and the adjusted
income of the individual primary caregiver, as outlined in the Canada Education Savings Act. For years prior to July 1,
2016, a beneficiary was eligible for the CLB if the individual primary caregiver was in receipt of the National Child
Benefit Supplement (NCBS) for the beneficiary. From July 1, 2016, to June 30, 2017, a beneficiary was eligible for the
CLB if the individual primary caregiver would have otherwise been in receipt of the NCBS for the beneficiary, had it
continued to be paid for that period.
Custodial parent/legal guardian: Individual, department, agency or institution that has the responsibility of taking
care of the child and the legal right to make decisions affecting the child's interests.
Primary caregiver: Individual who is primarily responsible for the care of the child and is eligible for the CCB, and
whose name appears on the CCB payments and notice. For more information, contact the CCB call center at:
1 800 387-1193.
Public primary caregiver: Department, agency or institution that receives the allowance payable under the
Children's Special Allowances Act.
RESP provider (also called promoter): Individual or organization offering an RESP to the public and who will open an
RESP for the subscriber.
Saskatchewan Advantage Grant for Education Savings (SAGES): A payment of 10% on the first $2,500 of annual
RESP contributions made on behalf of an eligible beneficiary, up until the end of the calendar year in which the
beneficiary turns 17.
Spouse: Cohabiting spouse or common-law partner of the primary caregiver, consistent with the meaning assigned in
section 122.6 of the Income Tax Act, who has not been separated from the primary caregiver for more than 90 days
because of a breakdown in the relationship.
Subscriber: Individual or child care agency who opens an RESP, names one or more beneficiaries and may deposit
money (contributions) into the RESP.
Trustee: Financial organization that invests, administers, and distributes the money in the RESP for the beneficiary.
These definitions are
provided for your
information only and do
not constitute the legal
definitions. In the event of
a discrepancy, the legal
definitions found in the
Income Tax Act, the
Savings Act, the
Grant for Education
Savings Act and the
British Columbia Special
and Control Act shall
• A payment of 20% on the first $2,500 of annual RESP contributions made on behalf of an eligible beneficiary, up
until the end of the calendar year in which he or she turns 17.
• Additional CESG is an additional amount of either 10% or 20% on the first $500 of annual RESP contributions
made on or after January 1, 2005, on behalf of an eligible beneficiary, up until the end of the calendar year in
which the beneficiary turns 17 years old. The amount of Additional CESG that a beneficiary can receive depends
on the adjusted income of the beneficiary's primary caregiver.