Definition
The CESG is a direct federal grant deposited into a beneficiary's RESP. The basic CESG is 20% of the first $2,500 contributed to an RESP for a beneficiary in a calendar year, adding up to $500 per year. The lifetime CESG maximum per beneficiary is $7,200. Contributions made in years when the beneficiary had unused CESG carry-forward room can attract additional CESG, but no more than $1,000 in grant money per year per beneficiary (i.e., the first $5,000 in contributions is eligible for CESG in any single year if there is carry-forward room). Low-income families may also qualify for the Additional CESG of 10% or 20% on the first $500 of contributions. CESG is paid until December 31 of the year the beneficiary turns 17, with additional restrictions in the final three years to prevent late-year contribution gaming. If the RESP is closed without an eligible beneficiary using the funds for post-secondary education, CESG must be repaid to the government.
Source
Canada Education Savings Act; CRA RC4092 (RESPs); ESDC CESG program rules