请教教育基金的事情，有经验的朋友进来帮忙

[anynameok]

刚落地。教育基金可以从哪年开始买？请教几个人，得到3个答案：
1 1998年
2 落地那年（即今年）
3 落地前一年（即去年）

请您给答案。

[anynameok]

是这样，一年不是最多给补400吗？最多买4000。如果说这4000中的2000是补去年的，那么就能给补800（今年400，去年400）。所以关心能从哪年开始买。

[chinesedrogen]

Bank RESP representative told me: you can buy back to 1998 as long as your kid was born before 1998 (the year that government started the RESP plan). I don't know if it is true, because I still need two years to buy back to 1998

[gh0202]

找到这个,我理解应该是可以追补到孩子登陆的年份.
http://laws.justice.gc.ca/en/H-5.8/S...html#rid-95477

MANNER OF DETERMINING AMOUNT OF CES GRANTS


4. (1) Subject to subsection (3), the amount of a CES grant that may be paid at any time in respect of a contribution made in a year to a RESP by a subscriber under the RESP in respect of a beneficiary under the RESP is equal to the lesser of

(a) 20% of the contribution, and

(b) the amount, if any, by which the lesser of

(i) $800, and

(ii) the beneficiary's unused CES grant room for the year at that time

exceeds

(iii) the total of all CES grants paid before that time in respect of contributions made in the year in respect of the beneficiary.


(2) For the purpose of subsection (1), the unused CES grant room of a beneficiary for a particular year at any time is

(a) if the beneficiary was 17 years of age or older at the end of the preceding year, nil; or

(b) in any other case, determined by the formula

$400 (A - B - C) - D



where

A is

(i) if the beneficiary was born before 1998, the amount, if any, by which

(A) the beneficiary's age in whole years at the end of the particular year,

exceeds

(B) the beneficiary's age in whole years at the end of 1997, and

(ii) in any other case, one plus the beneficiary's age in whole years at the end of the particular year,

Bis the number of preceding years throughout which the beneficiary was an ineligible beneficiary,

Cis the number of preceding years beginning after 1997

(i) not included in the value of B in respect of the beneficiary for the particular year, and

(ii) throughout which the beneficiary was not resident in Canada, and

Dis the total of all amounts each of which is a CES grant paid before that time in respect of contributions made in a preceding year into a RESP in respect of the beneficiary.




(3) Where a contribution has been made in a particular year and a CES grant in respect of the contribution would otherwise be payable at a time in a year following the particular year, the CES grant shall be reduced by the total of all amounts each of which is, in respect of another CES grant paid after the particular year and before that time, the amount by which the other CES grant would have been reduced if the CES grant had been paid in the particular year.


(4) Where a CES grant is paid in respect of a contribution made in a year to a RESP by a subscriber under the RESP, the grant account of the RESP is credited at that time with the amount of CES grant paid. SOR/99-415, s. 3.

CONDITIONS FOR PAYMENT OF CES GRANTS


5. The Minister may not pay a CES grant to a trustee in respect of a contribution made at any time to a RESP in respect of a beneficiary under the RESP unless

(a) the trustee enters into a CES grant agreement with the Minister that applies to the RESP and includes the terms and conditions set out in section 7;

(b) the application for the CES grant is made by the trustee, at the request of a subscriber under the RESP and within the time limit that is set out in the CES grant agreement that applies to the RESP;

(c) if the beneficiary, in the year that includes that time,

(i) attains 16 or 17 years of age, a minimum of $2,000 of contributions has been made to, and not withdrawn from, RESPs in respect of the beneficiary before the year in which the beneficiary attains 16 years of age,

(ii) attains 16 or 17 years of age, a minimum of $100 of annual contributions has been made to, and not withdrawn from, RESPs in respect of the beneficiary in at least any four years before the year in which the beneficiary attains 16 years of age,

(iii) attains 16 or 17 years of age and the year is 1998, the beneficiary was a beneficiary under a RESP in at least four years before 1998, or

(iv) attains 17 years of age and the year is 1999, the beneficiary was a beneficiary under a RESP in at least four years before 1998;

(d) the total of the contribution and all other contributions to RESPs made, or deemed to have been made for the purpose of Part X.4 of the Income Tax Act, before that time in respect of the beneficiary does not exceed $42,000;

(e) where the contribution is made after 1999 to a RESP that was entered into before 1999, the RESP complies at that time with the conditions for registration set out in subsection 146.1(2) of the Income Tax Act that apply in respect of education savings plans entered into on January 1, 1999;

(f) the beneficiary is not an ineligible beneficiary at that time; and

(g) in the opinion of the Minister, the trustee complies with the terms and conditions of these Regulations and the CES grant agreement that applies to the RESP.

[gh0202]

INELIGIBLE BENEFICIARIES


6. (1) For the purposes of paragraphs 4(2)(b) and 5(f) and subject to subsection (2), where contributions that were made to a RESP before 1998 are withdrawn from the RESP after February 23, 1998, any individual who is a beneficiary of the RESP at any time during the period beginning on February 24, 1998 and ending on the day of the withdrawal is an ineligible beneficiary throughout the period that begins on the day of the withdrawal and ends on the last day of the second year following the year in which the withdrawal is made.


(2) Subsection (1) does not apply where

(a) the total of all withdrawals made under the RESP in the year does not exceed $200;

(b) the withdrawal is made at a time when any beneficiary under the RESP is eligible to receive an EAP under the RESP;

(c) the withdrawal is an eligible transfer; or

(d) the withdrawal is all or part of an excess amount of contributions to reduce the amount of tax otherwise payable under Part X.4 of the Income Tax Act, and, at the time of the withdrawal, the excess amount for the year is not greater than $4,000. SOR/99-415, s. 4.

TERMS AND CONDITIONS OF AGREEMENTS


7. The following terms and conditions shall be included in every CES grant agreement:

(a) the trustee shall provide the Minister with information that the Minister requires for the purposes of Part III.1 of the Act and these Regulations;

(b) the trustee shall maintain records and books of account that relate to the payment of CES grants in such form and containing such information as the Minister requires to enable the Minister to determine whether CES grants will be paid or are required to be repaid;

(c) the trustee shall allow the Minister access to all documents and other information related to RESPs that the Minister requires for CES grant audit purposes;

(d) the trustee shall report to the Minister

(i) all contributions and transfers to, and withdrawals and transfers from a RESP that are made after 1997,

(ii) the portion of EAPs made from the RESP that is attributable to CES grants, and

(iii) any other information relating to the RESP that are specified in the CES grant agreement;

(e) the reporting referred to in paragraph (d) shall be done annually or within such shorter period that is set out in the CES agreement;

(f) the trustee shall submit all information to the Minister in a format and manner that is acceptable to the Minister;

(g) the trustee may make a distribution from a RESP only if, at the time immediately after the distribution, the fair market value of the property held in connection with the RESP would not be less than the balance in the grant account of the RESP, unless the distribution is an EAP made to a beneficiary of the RESP and all of the EAP is attributable to CES grants; and

(h) the trustee shall repay any amount required to be repaid to the Minister under these Regulations, other than amounts payable by a beneficiary under section 12.


8. The following terms and conditions shall be included in every agreement between the Minister and the promoter of a RESP:

(a) the promoter shall provide the trustee with information that the Minister requires for the purposes of Part III.1 of the Act and these Regulations;

(b) the promoter shall report to the Minister any information in respect of the RESP that is specified in the agreement; and

(c) the promoter shall submit all information to the Minister in a format and manner that is acceptable to the Minister.

[anynameok]

谁能翻译一下，有没有学法律的朋友，很难。重点是不是在斜体那一段？？？
(b) in any other case, determined by the formula

$400 (A - B - C) - D



where

A is

(i) if the beneficiary was born before 1998, the amount, if any, by which

(A) the beneficiary's age in whole years at the end of the particular year,

exceeds

(B) the beneficiary's age in whole years at the end of 1997, and

(ii) in any other case, one plus the beneficiary's age in whole years at the end of the particular year,

Bis the number of preceding years throughout which the beneficiary was an ineligible beneficiary,

Cis the number of preceding years beginning after 1997

(i) not included in the value of B in respect of the beneficiary for the particular year, and

(ii) throughout which the beneficiary was not resident in Canada, and

Dis the total of all amounts each of which is a CES grant paid before that time in respect of contributions made in a preceding year into a RESP in respect of the beneficiary.