Introduced in 1998, the Canadian Education Savings Program (CESP) was designed as an incentive to encourage education savings for the post-secondary education of a child. The program is centred on Registered Education Savings Plans (RESPs), where savings accumulate tax-free until withdrawn, to pay for full- or part-time postsecondary studies such as a trade school, CEGEP, college, or university, or in an apprenticeship program.
The CLB was introduced in 2004 specifically for children from low income families. CLB provides, without family contribution being required, eligible families with an initial RESP payment which may be followed by annual payments up until the child is aged 15 years old.
The objective of this paper is to assess the extent to which not tax-filing and not having a SIN for a child could pose a challenge to accessing the CLB and the CESG. This study will address the knowledge gap by analyzing overall differences in SIN and tax-filing uptake by family income, levels of parental education, family type and Indigenous identity of the child. The findings will help understand access issues related to the CLB but also to other programs with similar administrative conditions.