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    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20250430101951</marc:controlfield>
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    <marc:controlfield tag="007">cr cn|||||||||</marc:controlfield>
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      <marc:subfield code="a">Em20-44/2024-1E-PDF</marc:subfield>
      <marc:subfield code="z">Em20-44/2024E-PDF</marc:subfield>
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      <marc:subfield code="a">Registered Education Savings Plan provider user guide : </marc:subfield>
      <marc:subfield code="b">Canada Education Savings Program.</marc:subfield>
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      <marc:subfield code="a">Version 4.0.</marc:subfield>
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    <marc:datafield tag="264" ind1=" " ind2="1">
      <marc:subfield code="a">[Gatineau, Quebec] : </marc:subfield>
      <marc:subfield code="b">Employment and Social Development Canada = Emploi et développement social Canada, </marc:subfield>
      <marc:subfield code="c">2024.</marc:subfield>
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      <marc:subfield code="c">©2024</marc:subfield>
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      <marc:subfield code="a">1 online resource (516 pages) : </marc:subfield>
      <marc:subfield code="b">illustrations</marc:subfield>
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      <marc:subfield code="a">Cover title.</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Guide de l'utilisateur à l'intention des fournisseurs de Régime enregistré d'épargne-études : Programme canadien pour l'épargne-études.</marc:subfield>
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      <marc:subfield code="a">"Latest update: October 11, 2024."</marc:subfield>
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      <marc:subfield code="a">"Previous update: January 31, 2024."</marc:subfield>
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      <marc:subfield code="a">"Changes have been made to the text describing the income brackets used to establish the Additional Canada Education Savings Grant (Additional CESG) rate. Also, a change to the text of a post-secondary educational institution for educational assistance payment (EAP) purposes located in Canada"--Version: 4.0, page 5.</marc:subfield>
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      <marc:subfield code="a">Canada Education Savings Program.</marc:subfield>
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      <marc:subfield code="a">Education savings accounts</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
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      <marc:subfield code="a">Postsecondary education</marc:subfield>
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      <marc:subfield code="x">Government policy</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Employment and Social Development Canada, </marc:subfield>
      <marc:subfield code="e">issuing body.</marc:subfield>
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      <marc:subfield code="t">Guide de l'utilisateur à l'intention des fournisseurs de Régime enregistré d’épargne-études : </marc:subfield>
      <marc:subfield code="e">fre</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.950615</marc:subfield>
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    <marc:datafield tag="795" ind1=" " ind2=" ">
      <marc:subfield code="t">Registered Education Savings Plan provider user guide : </marc:subfield>
      <marc:subfield code="b">Version 3</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.932578</marc:subfield>
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    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">3.46 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2025/edsc-esdc/Em20-44-2024-1-eng.pdf</marc:subfield>
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      <marc:subfield code="q">HTML</marc:subfield>
      <marc:subfield code="s">N/A</marc:subfield>
      <marc:subfield code="u">https://www.canada.ca/en/employment-social-development/services/student-financial-aid/education-savings/resp/resp-promoters/user-guide.html</marc:subfield>
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