Which group of individuals is not eligible to receive CESG in a family RESP?

The correct choice is the group of beneficiaries who are 21 or older and were added to the plan after 1998. The Canada Education Savings Grant (CESG) is designed to encourage savings for post-secondary education by providing matching funds from the government to eligible registered education savings plans (RESPs). However, there are specific age and eligibility criteria surrounding the receipt of these grants.

To qualify for CESG, beneficiaries must typically be under the age of 18 when contributions are made to the RESP. The program is intended to help families save for the education of children who are relatively young and still in their formative years of education. Once a beneficiary turns 21, they are generally no longer eligible to receive CESG if they were added to the plan after 1998, as contributions made after this age do not qualify for the grant.

This makes it clear that if a beneficiary is added to a family RESP at an older age, specifically 21 or older, they lose eligibility for CESG.

The other groups listed typically meet requirements for CESG eligibility, such as those under 16 years of age, as they fall within the acceptable age range. Beneficiaries with no tax identification number may face challenges yet may have ways to rectify this