Individual PCGThe person eligible to receive the Canada child benefit (CCB) payment for the child as defined

under the Income Tax Act.

Shared custodySince July 1, 2011, one child can be in the care of two individual PCG in the same month of a given year. Only one of the two PCGs’ information can be

sent per transaction to the CESP system.

Public PCGA child care department, agency, institution or organization eligible to receive

payments under the Children’s Special Allowances Act, for the child, for at least one month of the benefit year.

5. Primary caregiver (PCG)

Employment and Social Development Canada

(ESDC) communicates with the Canada Revenue

Agency (CRA) to verify the child’s eligibility, using the

PCG’s information.

Additional CESG and CLB amounts can only be paid if all beneficiaries

of the RESP are siblings.

! To request the Additional CESG and the CLB, the individual PCG, their cohabiting spouse or common-law partner must provide

their Social Insurance Number

! To request the Additional CESG and the CLB, the public PCG must provide their Business Number

The PCG is the person primarily responsible for the care and upbringing of a child. A PCG can be an individual or a public entity. Information on the PCG or their cohabiting spouse or common-law partner is required to request the additional amount of Canada Education Savings Grant (Additional CESG) and the Canada Learning Bond (CLB).

InfoCapsulesRegistered Education Savings Plan

December 18, 2018 - latest version:Canada.ca/RESPresources (User guides and publications tab)