Quebec Education Savings Incentive simplified

Plain-language summary

• QESI is Quebec's provincial RESP incentive. It is paid directly into the RESP, not claimed on your personal tax return.
• The basic QESI is 10% of net RESP contributions for the year, up to $250, with possible carry-forward room that can raise the basic amount to as much as $500 in one year.
• Some low-income and middle-income families can receive an additional amount of up to $50 a year.
• The lifetime QESI maximum is $3,600 per beneficiary across all RESPs.

Action steps

1. Check whether the child was a Quebec resident on December 31 of the contribution year and has a valid SIN.
2. Confirm that your RESP provider actually offers QESI. Not every RESP does.
3. Ask the provider to apply for QESI on the child's behalf, because families cannot claim it directly on a tax return.
4. If a prior year's contribution never received QESI, ask the provider whether it is still within the three-year application window.
5. Look for the QESI deposit around May, then verify the exact amount instead of assuming it matched your contribution automatically.

Caveats to watch

• Revenu Québec measures the basic QESI on net contributions for the year, which means contributions withdrawn before the trustee applies may reduce the amount.
• Eligibility is checked by tax year. A child generally must be under 18, have a SIN, be a beneficiary of the RESP, and be a Quebec resident on December 31 of that year.
• If the child is 16 or 17 at year-end, special requirements apply, so late starters should confirm eligibility before counting on QESI.
• Provider support is not a minor detail. If the RESP does not support QESI, opening an RESP alone does not unlock the credit.

Examples

Example: regular contribution year

A Quebec child has $2,000 of net RESP contributions for 2026 in a QESI-compatible plan. The basic QESI would usually be $200 for that year. If the family also qualifies for an additional amount based on family income, the total could be higher.

Example: catch-up room helps, but only through the provider

A family contributes $5,000 after missing earlier years. Revenu Québec says accumulated rights from previous years can increase the basic amount, but the yearly basic QESI still cannot exceed $500. The provider must apply properly for the family to receive that catch-up amount.

What this means in real life

• QESI works a lot like a provincial top-up on RESP savings, but the administration is stricter than many families expect.
• The main risks are using a provider that does not support QESI, assuming the tax credit is automatic, or waiting too long after contributing.
• If your family moves into or out of Quebec, the December 31 residency rule becomes one of the first things to verify.

What to ask your provider

• Do you support QESI for this RESP today?
• Can you confirm whether any missed years are still within the three-year application deadline?
• Will any recent withdrawals reduce the net contributions used for this year's QESI?
• If the beneficiary is 16 or 17, what special eligibility check do you perform before submitting the request?

Official sources