In order for the Québec education savings incentive (QESI) to be paid into a child's RESP for a given taxation year, the child must meet all of the following conditions:

• be less than 18 years old (special requirements apply if the child is 16 or 17 at the end of the taxation year)
• have a social insurance number
• be resident in Québec on December 31 of the taxation year
• be designated a beneficiary of the concerned registered education savings plan (RESP).