{"metadata":{"id":"ca-resp-basic-2026-v1","country":"CA","taxYear":2026,"effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","reviewedOn":"2026-10-26","reviewDueOn":"2026-11-26","basis":"Conditional basic CESG and contribution-cap illustration for one beneficiary aged 0 to 18 at the end of 2026, combining records across all plans before 2026. Future rows hold reviewed 2026 rules constant. Opening unused basic grant room is entered, not inferred from age. General eligibility is an explicit assumption. Prior Additional CESG reduces the shared lifetime ceiling but future Additional CESG, CLB and provincial benefits are excluded. No withdrawals, repayments, transfers, beneficiary changes, growth, tax or payment-date forecast. Contribution requests are capped at remaining lifetime room, with excluded requests reported. Fractional grant cents are rounded down conservatively as a planning convention, not an assertion about transaction-level provider rounding. No Additional CESG is assumed in any modelled year, including 2026; this is not a current account reconciliation. Historical payment amounts come from promoter records and are not recomputed using the conservative forecast-rounding convention.","sources":[{"id":"esdc-cesg-eligibility","title":"ESDC: basic CESG, catch-up and older-teen eligibility","url":"https://www.canada.ca/en/services/benefits/education/education-savings/estimating-amounts.html","monitoring":"text","contentSha256":"c0bd7f3ae93f9cf703e5e9fe38cf2874c38d2bb4382e22064f1a492ffa5d294a"},{"id":"cra-resp-contributions","title":"CRA: RESP contribution limits across all plans","url":"https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/registered-education-savings-plans-resps/resp-contributions.html","monitoring":"text","contentSha256":"a9833619ace1cc97a01af7c8e298c7c242f303d069edb89e5a08029ba29b198d"},{"id":"esdc-cesg-provider-guide","title":"ESDC: CESG grant room, lifetime limits and calculation methods","url":"https://www.canada.ca/en/employment-social-development/services/student-financial-aid/education-savings/resp/resp-promoters/user-guide/chapter-5.html","monitoring":"text","contentSha256":"dd4f9267f480d8f796dc6875250b96a6d26f175506610ec8523f22d5c2342dbc"}]},"rules":{"year":2026,"basicRate":0.2,"annualBasicRoom":500,"annualBasicMaximum":1000,"lifetimeCesg":7200,"lifetimeContributions":50000,"lastGrantAge":17,"olderTeenAge":16,"priorContributionThreshold":2000,"qualifyingAnnualContribution":100,"qualifyingYears":4},"scope":"Conditional basic CESG and contribution-cap illustration for one beneficiary aged 0 to 18 at the end of 2026, combining records across all plans before 2026. Future rows hold reviewed 2026 rules constant. Opening unused basic grant room is entered, not inferred from age. General eligibility is an explicit assumption. Prior Additional CESG reduces the shared lifetime ceiling but future Additional CESG, CLB and provincial benefits are excluded. No withdrawals, repayments, transfers, beneficiary changes, growth, tax or payment-date forecast. Contribution requests are capped at remaining lifetime room, with excluded requests reported. Fractional grant cents are rounded down conservatively as a planning convention, not an assertion about transaction-level provider rounding. No Additional CESG is assumed in any modelled year, including 2026; this is not a current account reconciliation. Historical payment amounts come from promoter records and are not recomputed using the conservative forecast-rounding convention."}