Guides Guide

RESP explained: grants, contribution limit and withdrawals for 2026

By Alex Francisco Updated Sep 30, 2026 Figures checked Sep 30, 2026 14 min read

What is an RESP and how much does the government add?

An RESP (registered education savings plan) is a tax-sheltered account for a child's education after high school, and the Canada Education Savings Grant adds 20% of the first $2,500 contributed each year. The grant caps at $7,200 per child, lifetime contributions at $50,000, and low-income families can get up to $2,000 more from the Canada Learning Bond.

An RESP is a registered account that grows tax-sheltered until a child uses it for college, university, a trade school or an apprenticeship.
The Canada Education Savings Grant (CESG) matches 20% of the first $2,500 contributed each year, so the basic grant is up to $500 a year and $7,200 per child for life.
Families with 2026 adjusted family net income under $117,045 get an extra 10% or 20% on the first $500, for a yearly grant of up to $550 or $600.
Unused grant room carries forward: with a catch-up contribution of up to $5,000, a child can get up to $1,000 of CESG in one calendar year, until the year they turn 17.
There is no annual contribution limit, but all RESPs for one child share a $50,000 lifetime limit, and the excess is taxed at 1% a month until it is withdrawn.
Grants and growth come out as Educational Assistance Payments taxed to the student (capped at $8,000 in the first 13 weeks of full-time study); contributions come back tax-free.

— YieldMaple, figures checked against official sources on September 30, 2026. Sources

A registered education savings plan (RESP) is the main way Canadian families save for college, university, a trade school or an apprenticeship. The account itself is simple: money goes in, grows without being taxed each year, and comes out when the student enrols. What makes it worth opening is the free government money. Ottawa adds the Canada Education Savings Grant (CESG) to every eligible contribution, low-income families can get the Canada Learning Bond (CLB) with no contribution at all, and British Columbia and Quebec add their own programs.

This page explains the federal rules for 2026, using figures from the Canada Revenue Agency (CRA) and Employment and Social Development Canada (ESDC). It is education, not financial advice. Your RESP promoter’s statement shows exactly how much grant your child has received, and the rules for a specific plan (especially a group plan) can be stricter than the law.

How much does the government add to an RESP in 2026?

The basic CESG is the same for every family: 20% of the first $2,500 contributed each year. Lower- and middle-income families get an extra grant on the first $500. The tiers use adjusted family income: line 23600 of the primary caregiver’s return plus their spouse’s or common-law partner’s, minus any RDSP income and child benefit income received. ESDC updates the thresholds every year.

Canada Education Savings Grant by family income, 2026

How to read this table: Find your adjusted family net income in the first column. The basic and additional grants add up to the yearly maximum per child. The lifetime maximum is the same at every income.

2026 adjusted family net income	Basic CESG	Additional CESG	Yearly maximum	Lifetime maximum
Under $58,523	20% of the first $2,500 = $500	20% of the first $500 = $100	$600	$7,200
$58,523 to $117,045	20% of the first $2,500 = $500	10% of the first $500 = $50	$550	$7,200
Over $117,045	20% of the first $2,500 = $500	Not eligible	$500	$7,200

Every program that can put money into an RESP, and what it asks of you, is in the next table. Only the CESG and Quebec’s incentive depend on your own contributions; the Canada Learning Bond and the B.C. grant are paid even into an empty RESP.

RESP grants and bonds available in 2026

How to read this table: Amounts are per child. Provincial programs are paid on top of the federal ones. Ask a promoter which programs it offers before opening a plan: not every institution handles the CLB or the provincial grants.

Program	Who can get it	How much	Contribution needed?
Canada Education Savings Grant (CESG)	Every eligible child resident in Canada, any income, until the end of the year they turn 17	Up to $500 a year ($600 or $550 for lower incomes); $7,200 lifetime	Yes: 20% match on contributions
Canada Learning Bond (CLB)	Children born on or after January 1, 2004 in low-income families eligible for the Canada Child Benefit	$500 first year, then $100 a year to age 15; $2,000 lifetime	No
B.C. Training and Education Savings Grant (BCTESG)	B.C. children, applied for between the 6th birthday and the day before the 9th	$1,200 one time	No
Québec Education Savings Incentive (QESI)	Quebec beneficiaries (refundable tax credit paid into the RESP)	10% of net contributions, up to $250 a year (up to $500 with unused room), plus up to $50 for lower incomes; $3,600 lifetime	Yes: 10% of net contributions
Saskatchewan Advantage Grant for Education Savings (SAGES)	Suspended since January 1, 2018	No new grants	Not applicable

What is an RESP and how does it work?

Three people or organizations are involved. The subscriber opens the plan and makes contributions; it can be a parent, grandparent, other relative, family friend, or an adult saving for their own studies. The beneficiary is the future student. The promoter is the financial institution that holds the plan, applies for the grants and pays the money out.

Contributions are not tax-deductible, unlike an RRSP. In exchange, nothing is taxed while money stays in the plan, and when it comes out for school the taxable part is taxed in the student’s hands, usually at a very low rate. Under CRA rules, contributions can be made until the end of the year of the plan’s 31st anniversary, and the plan must wind up by the end of the year of its 35th anniversary.

ESDC describes three types of plan:

Family plan: one or more beneficiaries related to the subscriber by blood or adoption (children, stepchildren, grandchildren, siblings). A child must generally be under 21 when added, unless they move over from another family plan. Growth can be shared, and CESG can go to any eligible child in the plan, up to $7,200 each.
Individual plan: one beneficiary, who does not have to be related to the subscriber. This is how a family friend or an aunt would save for a child.
Group plan: one child per plan, with savings pooled with other children born the same year, sold by group plan dealers with fixed contribution schedules. Fees can apply if payments stop, so read the plan rules before signing.

How does the CESG work, and how do you get the full $7,200?

The CESG is paid on contributions made in a calendar year, and it keeps being paid until the end of the year the child turns 17. Because the yearly basic grant is $500 and the lifetime cap is $7,200, a family that starts at birth reaches the cap after about fourteen and a half years of $2,500 contributions. In dollars, the full grant needs $36,000 of contributions in total.

A common pattern for a family starting when a child is born:

Contribute $2,500 a year for 14 years (the year of birth to age 13): $7,000 of grant.
In the 15th year, contribute $1,000 to collect the last $200 (20% of $1,000).

That totals $36,000 contributed and $7,200 of CESG. A lower-income family that also gets the additional grant and the full Canada Learning Bond could see up to $9,200 of federal money in the plan, before any investment growth. The CESG is also capped per student on the way out: a beneficiary can never receive more than $7,200 of it over their lifetime, even from several plans.

If two RESPs exist for the same child (say, one from the parents and one from a grandparent), the grant is paid to the plan that received the earliest contribution in the year. Coordinate who contributes first, or the second plan may get no grant at all.

Can you catch up on missed RESP grant years?

Yes. CESG room builds up for each year the child is eligible, whether or not an RESP exists, and unused room carries forward until the end of the year the child turns 17. With unused room, the subscriber can contribute up to $5,000 in a year and receive 20% of it, so the grant can reach $1,000 in a single calendar year. The yearly catch-up is capped, so a late start has to be spread over several years.

Worked example. A family opens an RESP in 2026 for a child who is 10 that year and has never had one. The child has more than enough unused room, so the family contributes $5,000 a year:

Year (child’s age)	Contribution	CESG received	Running CESG total
2026 to 2032 (ages 10 to 16)	$5,000 a year	$1,000 a year	$7,000
2033 (age 17)	$1,000	$200	$7,200
Total	$36,000	$7,200	Lifetime cap reached

Two rules make or break a late start. First, a child aged 16 or 17 only gets CESG if, before the end of the year they turned 15, at least $2,000 was contributed (and not withdrawn), or at least $100 a year went in during any four earlier years. The family above passes the first test in 2026. Second, a child who starts at 15 or later has at most three grant years left, so at $1,000 a year the full $7,200 is out of reach.

What is the Canada Learning Bond?

The Canada Learning Bond is a separate federal payment for children from low-income families, born on or after January 1, 2004. It pays $500 for the first eligible year and $100 for each later eligible year up to and including age 15, to a lifetime maximum of $2,000. No contribution is needed, and the bond is retroactive: a family that opens an RESP late still receives the amounts for past eligible years. The primary caregiver must be eligible for the Canada Child Benefit and have filed tax returns; the Canada Child Benefit payment dates page covers that benefit.

Canada Learning Bond income levels, July 1, 2026 to June 30, 2027

How to read this table: Adjusted family income is the primary caregiver's line 23600 income plus their spouse's or common-law partner's. Families with more than 5 children should call 1 800 O-Canada (1-800-622-6232) for their level.

Number of children	Adjusted family income to qualify
1 to 3 children	$58,523 or less
4 children	Less than $66,036
5 children	Less than $73,577

The caregiver can request the bond until the day before the child turns 18; after that, the young adult has until the day before they turn 21 to claim it themselves, which can include opening their own RESP. The full walkthrough, including how to check eligibility, is in the Canada Learning Bond guide.

Which provinces add their own RESP grant?

Only two provinces run an active RESP incentive in 2026:

British Columbia: the B.C. Training and Education Savings Grant is a one-time $1,200 per child, applied for between the child’s 6th birthday and the day before they turn 9, through a participating institution. No contribution is needed.
Quebec: the Québec Education Savings Incentive is a refundable tax credit paid into the RESP by Revenu Québec: 10% of the year’s net contributions, up to $250 a year (up to $500 when there is unused room from earlier years), plus up to $50 a year for low- and middle-income families. It stops at $3,600 per child over their lifetime and is paid once a year, in May.

Saskatchewan’s SAGES grant was suspended on January 1, 2018 and pays no new money. Families in other provinces and territories receive the federal CESG and CLB only.

What is the RESP contribution limit?

There is no annual limit. The RESP contribution limit is $50,000 per beneficiary for life, and it counts every contribution by every subscriber to every RESP for that child. Grants, the Canada Learning Bond and provincial incentives do not count toward it, and neither does investment growth.

Two details catch families out. Withdrawn contributions still count, so taking money out does not free up room. And the limit is shared: if parents and grandparents each run a plan for the same child, their contributions add up against the same $50,000.

What going over costs. When total contributions for a child pass $50,000 at the end of a month, each subscriber pays 1% a month on their share of the excess until it is withdrawn, reported on Form T1E-OVP within 90 days after the end of the year. Suppose a parent’s and a grandparent’s plans together go $1,000 over in August, the parent made 60% of that year’s contributions, and the excess is withdrawn in December. The parent’s share is $600, taxed for August to November: $24. The grandparent’s $400 share costs $16. Withdrawing contributions normally forces a CESG repayment, but not when the withdrawal only removes an over-contribution of $4,000 or less.

How do RESP withdrawals work?

Money comes out in different ways depending on where it came from. The subscriber asks the promoter for a payment and the student shows proof of enrolment in an eligible program: at least 3 consecutive weeks with 10 or more hours a week for full-time study in Canada, or 12 or more hours a month for part-time study.

Money in the RESP	If the student enrols in eligible post-secondary studies	If no beneficiary ever uses it for school
Your contributions	Paid out tax-free to the subscriber or the student (often called a PSE withdrawal)	Returned to the subscriber tax-free
CESG	Paid to the student inside an Educational Assistance Payment (EAP), taxed as the student’s income	Shared with a sibling who has grant room, otherwise returned to the government
Canada Learning Bond	Paid to the student inside an EAP	Returned to the government
B.C. or Quebec incentive	Paid to the student inside an EAP	Returned to the province
Investment growth	Paid to the student inside an EAP	Paid to the subscriber as an accumulated income payment (AIP), moved to an RRSP or RDSP, or given to a school

EAPs are capped at the start of a program, and the cap depends on the type of study:

Educational Assistance Payment limits

How to read this table: The limit is on EAPs (grants plus growth) only. The promoter can add a tax-free payment of contributions on top. Larger amounts need approval from the Canada Education Savings Program, requested through the promoter with receipts.

Type of study	Minimum program	EAP limit	Period
Full-time (qualifying program)	At least 3 consecutive weeks, 10+ hours a week	$8,000	First 13 consecutive weeks of study; no cap after that (cap returns after a 12-month break)
Part-time (specified program, age 16+)	At least 3 consecutive weeks, 12+ hours a month	$4,000	Every 13-week period

Worked example. A student starts a full-time college program in September with $30,000 in the family’s RESP: $20,000 of contributions and $10,000 of grants and growth. In the first 13 weeks the promoter can pay at most $8,000 as an EAP, plus any amount of contributions. From the 14th week the EAP cap disappears, so the remaining $2,000 of grants and growth can follow in the winter term. The $10,000 of EAPs is income on the student’s return; a student with little other income may owe little or nothing on it. The contributions are not income for anyone.

Timing matters. EAPs can only be paid while the student is enrolled, or for up to six months after enrolment ends, and they are taxable while contributions are not. Many families therefore draw EAPs first, while the student is enrolled and has low income, and take contributions back last.

What happens to an RESP if your child doesn’t go to post-secondary?

There are four choices: keep the plan open in case the child enrols later (it can stay open until the end of the year of its 35th anniversary), name a different beneficiary, transfer the money to another registered plan, or close it. When a plan closes, the contributions return to the subscriber tax-free and the grants go back to the government. The investment growth has four possible exits:

Accumulated income payment (AIP). Available once the plan has passed the year of its 9th anniversary and every beneficiary is 21 or older and not eligible for EAPs. The AIP is taxed at the subscriber’s regular rate plus an additional 20% (12% in Quebec), and the plan must close by the end of February of the following year.
Transfer to an RRSP. The original subscriber can shelter up to $50,000 of AIPs over their lifetime by contributing them to their own or a spouse’s RRSP, if they have enough deduction room. This cancels both the regular tax and the extra tax on that amount. The RRSP contribution limit guide explains how to check room.
Rollover to an RDSP. The growth can move tax-deferred to the same person’s registered disability savings plan if the beneficiary has a severe and prolonged mental impairment that prevents post-secondary study, if the plan has existed for at least 10 years and every beneficiary is 21 or older and not studying, or if the plan has existed for at least 35 years. The beneficiary must qualify for the disability tax credit; the RDSP guide covers that account.
Gift to a designated educational institution in Canada.

Worked example. A subscriber closes an RESP holding $15,000 of growth and has $10,000 of RRSP room. Transferring $10,000 to the RRSP leaves $5,000 taxed as an AIP. On top of regular income tax, the extra 20% tax on that $5,000 is $1,000. Without the RRSP transfer, the extra tax alone would be $3,000.

Is an RESP better than a TFSA for education savings?

For a child who will likely study after high school, the RESP usually wins because of the 20% grant, which a TFSA cannot match. The TFSA is more flexible and can hold savings that may or may not end up paying for school. The TFSA guide covers its own rules.

Feature	RESP	TFSA
Government grant	CESG of 20% on up to $2,500 a year, plus the CLB for low-income families	None
Tax deduction for contributions	No	No
Tax on growth while invested	None	None
Tax when money comes out	Grants and growth taxed to the student (usually low); contributions tax-free	Tax-free
Use of the money	Post-secondary education, or strict rules and extra tax if unused	Anything, any time
Whose account	Subscriber controls it for the beneficiary	The account holder’s own money
Limit	$50,000 lifetime per child, no annual limit	The holder’s own TFSA room

A common approach is to contribute enough to the RESP to collect the full grant each year, then put extra savings in a TFSA where they stay flexible. The compound interest calculator shows how either account could grow over 17 or 18 years.

How do you open an RESP and apply for the grants?

Get the child a Social Insurance Number. No SIN, no grant. The SIN application steps explain how to apply for a child, including newborns and newcomer children.
Choose a promoter. Banks, credit unions, brokerages, robo-advisors and group plan dealers all offer RESPs. Ask about fees, investment choices and which programs they support (CLB, additional CESG, B.C. or Quebec incentives). The RESP providers comparison lines them up.
Pick the plan type: family, individual or group.
Apply for the benefits when opening. The promoter sends the CESG, CLB and provincial applications at the same time; the SIN and signature of the primary caregiver (or their cohabiting spouse or common-law partner) are needed for the CLB and the additional CESG.
Contribute and check the deposit. ESDC says the CESG arrives within 6 to 8 weeks of an eligible contribution once the application is processed. Check the next statement.

For families who want to pick their own ETFs or use a robo-advisor, Wealthsimple is on ESDC’s list of RESP promoters, and its RESP is available as a self-directed or managed RESP. One limit to know before moving an existing plan: individual RESPs transfer into a managed Wealthsimple RESP. If an RESP you manage online suits your family, opening a Wealthsimple RESP is one option to compare; confirm it supports the Learning Bond or your provincial grant first if you are counting on them. The Wealthsimple RESP review covers its fees and plan types.

Common RESP mistakes

Waiting to open. The CLB is retroactive, but the CESG’s catch-up is limited to $1,000 a year, so a plan opened at 12 cannot collect the full $7,200.
Contributing more than $2,500 a year with no unused room. Only the first $2,500 attracts the basic grant in a normal year; extra money still grows sheltered but earns no match.
Two plans for one child with no coordination. The grant goes to the earliest contribution, and both plans count against the same $50,000 limit.
Withdrawing contributions before the student enrols. It usually triggers a repayment of the CESG those contributions earned, before it has had the chance to pay for school.
Emptying contributions first during school. Leaving EAPs for the final year, when the student may have a job, can raise the tax on them.
Letting a CLB-eligible child miss the bond. It needs an RESP but no deposit; an RESP with no contributions at a promoter that offers the CLB is enough.

What if a grant is missing or looks wrong?

Start with the promoter. It applies for the CESG and CLB and can see why a payment was refused: possible reasons include a missing or mismatched SIN for the child or the primary caregiver, a contribution made after the year the child turned 17, or a 16- or 17-year-old who does not meet the contribution test. If the promoter cannot resolve it, contact ESDC’s Canada Education Savings Program through 1 800 O-Canada (1-800-622-6232; TTY 1-800-926-9105). Tax questions about EAPs, AIPs or excess contributions go to the CRA at 1-800-959-8281. Students receive a T4A slip for EAPs (box 042) and should track the CESG shown on each payment notice, because anything above the $7,200 lifetime maximum must be repaid.

What changes next for RESPs?

2027: new adjusted family income thresholds for the additional CESG apply to contributions made in 2027. This page will be updated when ESDC publishes them.
July 1, 2027: new Canada Learning Bond income levels take effect for July 2027 to June 2028.
2027: families can start opting out of automatic CLB enrolment.
April 2028: the Government of Canada will begin opening an RESP automatically to deposit the CLB for eligible children born in 2024 or later who have a SIN and are not already named in an RESP by age 4. Children born before 2024 will be able to ask the government to open one.

The $50,000 lifetime limit, the 20% basic match and the EAP limits are set in law and change only when Parliament amends them.

Frequently asked questions

What is an RESP and how does it work?

An RESP is a registered education savings plan. A subscriber, usually a parent or grandparent, opens it with a promoter (a bank, credit union, brokerage or group plan dealer) and names a beneficiary. Contributions are not tax-deductible, but growth is not taxed while it stays in the plan, and the government adds grants. When the student enrols in post-secondary school, the grants and growth come out as taxable Educational Assistance Payments and the contributions come back tax-free.

What is the RESP contribution limit for 2026?

There is no annual limit on RESP contributions. The limit is $50,000 per beneficiary for life, and it counts every contribution made by every subscriber to every RESP for that child, including money later withdrawn. Government grants and provincial incentives do not count toward the $50,000. If contributions go over the limit, each subscriber owes a 1% monthly tax on their share of the excess until it is taken out.

How much is the RESP grant per year?

The basic Canada Education Savings Grant is 20% of the first $2,500 contributed each year, which is $500. Families with 2026 adjusted family net income under $58,523 get an extra 20% on the first $500 (another $100), and families between $58,523 and $117,045 get an extra 10% ($50). That makes the yearly grant up to $600, $550 or $500, with a lifetime cap of $7,200 per child.

What is the CESG and how do you get it?

The CESG is the federal Canada Education Savings Grant paid into an RESP on top of your contributions. To get it, the child needs a Social Insurance Number, must be a resident of Canada when the contribution is made, and must be named as the beneficiary of an RESP. The promoter applies for the grant when the plan is opened. After that, each eligible contribution triggers a deposit, usually 6 to 8 weeks later.

Can you catch up on missed RESP grant years?

Yes. Unused CESG room carries forward until the end of the year the child turns 17, even for years when no RESP existed. With unused room, you can contribute up to $5,000 in a year and get 20% on it, so the grant can reach $1,000 in one calendar year. Children aged 16 or 17 only qualify if at least $2,000 went in before the end of the year they turned 15, or $100 a year in any four earlier years.

What is the Canada Learning Bond?

The Canada Learning Bond (CLB) is a federal payment for children from low-income families born on or after January 1, 2004. It pays $500 in the first eligible year and $100 for each later eligible year up to age 15, to a maximum of $2,000. No contribution is needed, only an RESP. For July 2026 to June 2027, a family with 1 to 3 children qualifies with adjusted family income of $58,523 or less.

How do RESP withdrawals work?

Once the student is enrolled in a qualifying post-secondary program, the subscriber asks the promoter for money and shows proof of enrolment. Grants and growth are paid as Educational Assistance Payments (EAPs), which are taxed as the student's income. Contributions can be paid out tax-free to the subscriber or the student. Full-time students can receive up to $8,000 in EAPs in the first 13 consecutive weeks, with no cap after that; part-time students can receive $4,000 per 13-week period.

Is RESP money taxable when it comes out?

Partly. Contributions come back tax-free because they were made with after-tax money. Educational Assistance Payments, which hold the grants and investment growth, are taxable income for the student in the year received. Because most students earn little, EAPs often end up taxed lightly or not at all. Growth paid to the subscriber instead, as an accumulated income payment, is taxed at the subscriber's rate plus an extra 20% (12% in Quebec).

What happens to an RESP if the child doesn't go to post-secondary school?

The contributions go back to the subscriber tax-free. The CESG can move to a sibling with grant room; otherwise it goes back to the government, and unused Canada Learning Bond money is always returned. The investment growth can be paid out as an accumulated income payment once the plan has passed the year of its 9th anniversary and every beneficiary is 21 or older, moved into the subscriber's RRSP (up to $50,000 if there is room), or given to a designated educational institution.

Can a grandparent open an RESP?

Yes. Anyone can be a subscriber, including grandparents, other relatives and family friends. A grandparent can open an individual plan for one grandchild, or a family plan for several grandchildren, because grandchildren count as blood relatives under the Income Tax Act. The $50,000 lifetime limit is per child across all RESPs, so a grandparent's plan and the parents' plan share it, and so does the $500-a-year basic grant, which goes to the plan that received the earliest contribution.

What happens if you over-contribute to an RESP?

An excess contribution exists when total contributions for a child, across all RESPs and subscribers, pass $50,000 at the end of a month. Each subscriber pays 1% a month on their share of the excess until it is withdrawn, filing Form T1E-OVP. Withdrawn amounts still count toward the lifetime limit. Taking out contributions usually means repaying CESG, except for over-contribution withdrawals when the excess is $4,000 or less.

Can you move RESP money into an RRSP?

Only the investment growth, and only in some cases. If the RESP allows accumulated income payments and the conditions are met, the original subscriber can transfer up to $50,000 of RESP earnings into their own or their spouse's RRSP, as long as they have enough RRSP deduction room. The transfer avoids both the regular tax and the extra 20% tax on that amount. Contributions come back tax-free anyway, and grants go back to the government.

Rules, rates and sources

Last verified: September 30, 2026
Next scheduled check: December 31, 2026

Rule or table	In effect from	Verified
RESP rules and government grants (CESG, CLB, provincial) — 2026	January 1, 2026 to December 31, 2026	September 30, 2026

Official sources

How much money benefits could add to the RESP — Canada.ca (basic and additional CESG rates) — Employment and Social Development Canada
Determining the QESI Amount — Revenu Québec (basic amount) — Revenu Québec
B.C. Training and Education Savings Grant — Government of British Columbia — Government of British Columbia
Canada Learning Bond — Automatic enrolment — Canada.ca — Employment and Social Development Canada
Open an RESP and apply for benefits — Canada.ca (CESG deposit timing) — Employment and Social Development Canada
RESP contributions — Canada.ca (lifetime limit) — Canada Revenue Agency
Managing the RESP, taxes and transfers — Canada.ca (no annual limit) — Employment and Social Development Canada
How a Registered Education Savings Plan works — Canada.ca (31st and 35th anniversary) — Canada Revenue Agency
Payments from an RESP — Canada.ca (refund of contributions) — Canada Revenue Agency
Pay for education using the RESP — Canada.ca (lifetime CESG per student) — Employment and Social Development Canada
RESP at Wealthsimple — wealthsimple.com
Transferring an existing individual RESP in — help.wealthsimple.com

How we check figures: our methodology and editorial policy.

General information for education, not financial, tax, legal or immigration advice. Rules change — confirm anything you act on with the official source or a licensed professional (for immigration, a lawyer or a licensed consultant registered with the College of Immigration and Citizenship Consultants).