RESP 资料库：官方文件
RESP 的每一条规则都能追到下面这些官方原文。按类型分组，每条附一句用途。共 212 份（来源：深研清单，2026-09-29 核）。
法条（14）
- Canada Education Savings Act (S.C. 2004, c. 26)
- Canada Education Savings Act (S.C. 2004, c. 26) - Full Text
- Canada Education Savings Regulations (SOR/2005-151)
- Canada Education Savings Regulations (SOR/2005-151) - Full Text
- Income Tax Act s.146.1 Registered Education Savings Plans
- Income Tax Act s.146.4 Registered Disability Savings Plans
- Income Tax Act s.204.9
- Income Tax Act s.204.91
- Income Tax Act s.204.92
- Income Tax Act s.204.93
- Income Tax Act s.204.94
- Canada Disability Savings Act (S.C. 2007, c. 35, s. 165)
- Canada Disability Savings Regulations (SOR/2008-186)
- Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))
CRA（20）
- IC93-3R2 Registered Education Savings Plans
- IC93-3R2 - Registered Education Savings Plans
- RC4092 Registered Education Savings Plans (RESP)
- Registered Education Savings Plans (RESPs)
- Registered Education Savings Plan (RESP)
- How a Registered Education Savings Plans works
- Who can be a subscriber
- Registered Education Savings Plans contributions
- Designating a beneficiary
- Canada Education Savings Programs
- Canada Education Savings Grant (CESG)
- Canada Learning Bond
- Provincial Education Savings Programs
- Registered Education Savings Plans payments, transferring and rolling over Registered Education Savings Plans property
- Anti-avoidance rules for Registered Education Savings Plans
- Frequently asked questions for the Registered Education Savings Plans (RESPs)
- Registered education savings plan (RESP) Bulletin No.1R3
- Income Tax Folio S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs
- Income Tax Folio S3-F10-C2, Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs
- Income Tax Folio S3-F10-C3, Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs
ESDC 发起人指引（110）
- List of RESP Promoters
- Resources for RESP promoters
- Resources for RESP promoters
- Canada Education Savings Program – Registered Education Savings Plan provider user guide
- Chapter 1. Registered Education Savings Plan provider user guide – Employment and Social Development Canada’s Canada Education Savings Program
- Chapter 2. Registered Education Savings Plan provider user guide – Key concepts
- Chapter 3. Registered Education Savings Plan provider user guide – The Canada Education Savings Program system and Interface Transaction Standards
- Chapter 4. Registered Education Savings Plan provider user guide – Registered Education Savings Plans
- Chapter 5. Registered Education Savings Plan provider user guide – The Canada Education Savings Grant
- Chapter 6. Registered Education Savings Plan provider user guide – The Canada Learning Bond
- Chapter 7. Registered Education Savings Plan provider user guide – British Columbia Training and Education Savings Grant
- Chapter 8. Registered Education Savings Plan provider user guide – Saskatchewan Advantage Grant for Education Savings
- Chapter 9. Registered Education Savings Plan provider user guide – Registered Education Savings Plan transfers and the education savings incentives
- Chapter 10. Registered Education Savings plan provider user guide – Post-secondary education and education assistance payment
- Chapter 11. Registered Education Savings Plan provider user guide – Options for assets remaining in the Registered Education Savings Plan
- Appendix A. Registered Education Savings Plan provider user guide – Application forms – Education savings incentives
- Appendix B. Registered Education Savings Plan provider user guide – Employment and Social Development Canada’s Canada Education Savings Program
- Appendix C. Registered Education Savings Plan provider user guide – Acronyms and definitions
- Appendix D. Registered Education Savings Plan provider user guide – Forms index
- Appendix E. Registered Education Savings Plan provider user guide – Understanding error codes
- Appendix F. Registered Education Savings Plan provider user guide – Understanding refusal reasons
- Appendix G. Registered Education Savings Plan provider user guide – Understanding repayments
- Interface transaction standards - Canada Education Savings Program
- Canada Education Savings Program: Interface Transaction Standards (Version 5.9)
- Data interface operations and connectivity
- Industry Testing Guide
- Canada Education Savings Program production cut-off dates
- InfoBulletins: RESP, CESG, and the Canada Learning Bond
- InfoCapsules for Registered Education Saving Plan providers
- Registered Education Savings Plan (RESP) InfoCapsules (PDF)
- InfoCapsule 1: Overview of the Canada Education Savings Program
- InfoCapsule 2: Administrative responsibilities - Who does what
- InfoCapsule 3: Life cycle of a Registered Education Savings Plan
- InfoCapsule 4: Why the Social Insurance Number is required
- InfoCapsule 5: Primary caregiver
- InfoCapsule 6: Relationship to the subscriber for a family plan
- InfoCapsule 7: Family plan versus individual plan
- InfoCapsule 8: Group plans
- InfoCapsule 9: The Canada Learning Bond
- InfoCapsule 10: Contributions
- InfoCapsule 11: The Canada Education Savings Grant
- InfoCapsule 12: Grant room and carry forward
- InfoCapsule 13: Educational assistance payments
- InfoCapsule 14: Plan termination
- InfoCapsule 15: Error codes and refusal reasons
- InfoCapsule 16: British Columbia Training and Education Savings Grant
- InfoCapsule: Saskatchewan Advantage Grant for Education Savings
- Notice #1114: Revised income brackets for Additional CESG for the calendar year 2026
- Notice #1095 - Revised income brackets for the Canada Learning Bond (CLB) for the July 1, 2025 to June 30, 2026 benefit year
- Notice #1068: Revised income brackets for Additional CESG for the calendar year 2025
- Notice #1044 - Revised income brackets for the Canada Learning Bond (CLB) for the July 1, 2024 to June 30, 2025 benefit year
- Notice #1020 - Revised income brackets for the additional amount of Canada Education Savings Grant (Additional CESG) for the calendar year 2024
- Notice #1005 - Budget 2023 changes affecting Registered Education Savings Plans (RESP) approved in Budget Implementation Act, 2023 No. 1
- Notice #1000 - Revised income brackets for the Canada Learning Bond for the July 1, 2023 to June 30, 2024 benefit year
- Notice #996 - Updated Employment and Social Development Canada (ESDC) application and Registered Education Savings Plan (RESP) transfer forms
- Notice #984 - Canada Education Savings Program (CESP) Interface transaction standards (ITS), version 5.9
- Notice #972 - Revised income brackets for the additional amount of Canada Education Savings Grant (Additional CESG) for the calendar year 2023
- Notice #966 - Saskatchewan Advantage Grant for Education Savings (SAGES) cancellation
- Notice #958 – Rescinding mandatory use date of the 2021-09 versions of the Registered Education Savings Plan transfer and the Employment and Social Development Canada Application form
- Notice #952 – Publication of the Regulations Amending the Canada Education Savings Regulations (Miscellaneous Program)
- Notice #948 – Revised income brackets for the Canada Learning Bond (CLB) for the July 1, 2022 to June 30, 2023 benefit year
- Notice #929 – Accessibility updates to the RESP transfer form and the ESDC application form (for beneficiaries under age 18)
- Notice #925 – Transaction dates for Canada Learning Bond (CLB) requests for adult beneficiaries
- Notice #924 – Revised income brackets for the additional amount of Canada Education Savings Grant (Additional CESG) for 2022
- Notice #913 – CESP Interface Transaction Standards, updates to version 5.8
- Notice #905 – Revised income brackets for the Canada Learning Bond (CLB) for the July 1, 2021 to June 30, 2022 benefit year
- Notice #904 – Updated subscriber statement for an RESP over-contribution withdrawal of $4,000 or less (over-contribution form)
- Notice #903A – New Canada Learning Bond (CLB) Application for Adult Beneficiaries
- Notice #903B – Questions and answers about the new Canada Learning Bond (CLB) Application for Adult Beneficiaries
- Notice #887 – Revised income brackets for the additional amount of Canada Education Savings Grant (Additional CESG) for 2021
- Notice #878 – Updated Registered Education Savings Plan (RESP) transfer form
- Notice #875 – Impact of the 2019 tax filing extension on the Canada Learning Bond (CLB)
- Notice #870 – Revised income brackets for the Canada Learning Bond (CLB) for the July 1, 2020 to June 30, 2021 benefit year
- Notice #869 – Interim direction on the BCTESG transfer policy and the RESP Transfer form
- Notice #847 – Revised income brackets for the Additional amount of CESG for 2020
- Notice #846 – Updated Pre-Transfer Repayment Policy
- Notice #845A – British Columbia Training and Education Savings Grant (BCTESG) Transfer Policy
- Notice #845B – Questions and answers regarding the BCTESG Transfer Policy
- Notice #830 – CESP Interface Transaction Standards, Updates to Version 5.8
- Notice #829 – Coming into force of the Regulations Amending the Canada Education Savings Regulations, as well as the Educational Assistance Payment (EAP) formulae for the Saskatchewan Advantage Grant for Education Savings (SAGES) and British Columbia Training and Education Savings Grant (BCTESG)
- Notice #826 – Questions and answers pertaining to the Canada Education Savings Regulations (CESR) amendments
- Notice #820 – Educational Assistance Payment (EAP) Formulae for the SAGES and the BCTESG
- Notice #819 – Revised CLB income brackets for July 1, 2019 to June 30, 2020 Benefit Year
- Notice #802 – Publication of the regulations amending the Canada Education Savings Regulations
- Notice #798 – Revised income brackets for the Additional amount of Canada Education Savings Grant (Additional CESG) for 2019
- Notice #772 – Revised Income Brackets for the Canada Learning Bond (CLB) for the July 1, 2018 to June 30, 2019 Benefit Year
- Notice #769 – Updated Registered Education Savings Plan (RESP) transfer form and updated policy on the use of the transfer form
- Notice #760 – Updated Registered Education Savings Plan (RESP) transfer form and updated policy on the use of the transfer form
- Notice #752 – Update to permit spousal requests for education savings incentives and launch the revised Employment and Social Development Canada (ESDC) application form for education savings incentives
- Notice #740 – Saskatchewan Advantage Grant for Education Savings (SAGES) suspension period
- Notice #735 – Saskatchewan Advantage Grant for Education Savings (SAGES) suspension period
- Notice #722 – Additional information pertaining to the suspension of the Saskatchewan Advantage Grant for Education Savings (SAGES)
- Notice #711 – Saskatchewan Advantage Grant for Education Savings (SAGES) Announcement
- Notice #685 – CESP Interface Transaction Standards, Version 5.7
- Notice #668 – Change to the British Columbia Training and Education Savings Grant (BCTESG) eligibility criteria
- Notice #662 – Pre-transfer repayment policy – Quebec Education Savings Incentive (QESI)
- Notice #661 – Update on repayment transactions for the Alberta Centennial Education Savings (ACES) Plan
- Notice #658 - "Cancel SAGES request" with respect to a beneficiary's change of residency
- Notice #642A – Application for Saskatchewan Advantage Grant for Education Savings (SAGES) Following Transfer from Non-offering Promoters Policy
- Notice #642B – Questions and answers: Application for Saskatchewan Advantage Grant for Education Savings (SAGES) Following Transfer from Non-offering Promoters Policy
- Notice #639 – Update on the Closure of the Alberta Centennial Education Savings Plan
- Notice #634A - Questions and answers: Closure of the Alberta Centennial Education Savings (ACES) Plan
- Notice #631 – Update on the Closure of the Alberta Centennial Education Savings (ACES) Plan
- Notice #626 - Updated CESP Application Form (including BCTESG)
- Notice #619 - Closure of the Alberta Centennial Education Savings (ACES) Plan
- Notice #619 - Questions and answers: Closure of the Alberta Centennial Education Savings (ACES) Plan
- Notice #600 - CESP Interface Transaction Standards, Version 5.5
- Notice #537 - New CESP Application Form (including SAGES)
- Notice #527 - CESP Interface Transaction Standards, Version 5.0
- Notice #282 - Interface Transaction Standards, version 4.4
表格（17）
- T1E-OVP Individual Tax Return for RESP Excess Contributions
- T1172 Additional Tax on Accumulated Income Payments from RESPs
- T1171 Tax Withholding Waiver on Accumulated Income Payments from RESPs
- RC435 Rollover from a Registered Education Savings Plan to a Registered Disability Savings Plan
- RC339 Individual Return for Certain Taxes for RRSPs, RRIFs, RESPs or RDSPs
- RC298 Advantage Tax Return for RRSP, TFSA, FHSA, or RDSP issuers, RESP promoters or RRIF carriers
- T4A Statement of Pension, Retirement, Annuity, and Other Income
- ESDC SDE 0093: Application: Canada Education Savings Grant (CESG) and Canada Learning Bond (CLB) (version 2023-05)
- ESDC SDE 0093-A: Annex A - Additional beneficiaries (version 2023-05)
- ESDC SDE 0093-B: Annex B - Primary caregiver or their spouse and/or custodial parent/legal guardian (version 2023-05)
- ESDC SDE 0093-D: Annex D - Application for the British Columbia Training and Education Savings Grant (BCTESG) (version 2023-05)
- ESDC SDE 0107: Canada Learning Bond (CLB) Application for Adult Beneficiaries (version 2023-05)
- ESDC SDE 0100 Part A: RESP Transfer - Subscriber request (version 2023-05)
- ESDC SDE 0100 Annex 1: RESP Transfer - Additional beneficiaries (version 2023-05)
- ESDC SDE 0100 Part B: RESP Transfer - Receiving promoter (version 2023-05)
- ESDC SDE 0100 Part C: RESP Transfer - Relinquishing promoter (version 2023-05)
- ESDC SDE 0074: Subscriber statement for an RESP over-contribution withdrawal of $4,000 or less
省级（4）
- British Columbia Training & Education Savings Grant Information
- BCTESG flyer for parents and guardians (PDF)
- Québec Education Savings Incentive | Revenu Québec
- Determining the QESI Amount | Revenu Québec
预算（11）
- Supporting Students While Controlling Costs
- Chapter 1: Making Life More Affordable and Supporting the Middle Class | Budget 2023
- Tax Measures: Supplementary Information | Budget 2023
- Budget 2023 (PDF)
- Chapter 2: Lifting Up Every Generation | Budget 2024
- Budget 2024 Impacts Report
- Tax Measures: Supplementary Information | Budget 2024
- Budget 2024: Legislation to ensure fairness for every generation receives Royal Assent
- Tax measures: Supplementary information | Budget 2025
- Budget 2019 Annex 5 (measures previously announced)
- Tax measures: Supplementary information | Spring Economic Update 2026
统计（6）
- Canada Education Savings Program: 2025 Annual Statistical Review
- Canada Education Savings Program—2025 Annual Statistical Review
- Canada Education Savings Program—2024 Annual Statistical Review
- Canada Education Savings Program—2021 Annual Statistical Review
- Canada Education Savings Program—2020 Annual Statistical Review (v2)
- Canada Education Savings Program—2019 Annual Statistical Review
其他官方页（30）
- Registered Education Savings Plans and related benefits
- How the Registered Education Savings Plan and related benefits work together
- Open a Registered Education Savings Plan and apply for benefits
- How much money can be added to Registered Education Savings Plans
- Managing the Registered Education Savings Plan, taxes and transfers
- Pay for education using the Registered Education Savings Plans and related benefits
- Canada Learning Bond - Automatic enrolment
- Education savings benefits for children and youth in care
- Canada Learning Bond: Community partner resources
- About the Canada Education Savings Program
- List of designated educational institutions
- Certification of post-secondary educational institutions
- Choosing the right RESP brochure
- It pays to plan for a child’s education
- Canada Learning Bond brochure for those under 18 years old
- Canada Learning Bond brochure for 18 to 20 year olds
- Registered Education Savings Plan provider user guide (PDF)
- Reports and publications: Education savings
- Yearly Canada Education Savings Grant (CESG) Beneficiaries and Payments by Forward Sortation Area
- Yearly Registered Education Savings Plan (RESP) Contributions by Forward Sortation Area
- Yearly Registered Education Savings Plan (RESP) Withdrawals by Forward Sortation Area
- Cumulative Number of Canada Education Savings Grant (CESG) Beneficiaries by Age Group
- Canada Education Savings Grant (CESG) Payments by Province/Territory (in millions)
- Canada Learning Bond (CLB) Participation Rate, Cumulative Number of Beneficiaries, and Cumulative Number of Eligible Children by FSA
- Canada Education Savings Program part 2: Final evaluation report
- Evaluation of the Canada Education Savings Program: Part 1
- Canada Education Savings Program (CESP): Summative Evaluation Report
- The Saskatchewan Advantage Grant for Education Savings Act (c. S-5.1)
- Legislative proposals and explanatory notes relating to various statutes
- Social Insurance Number: Apply