895.0.3. Despite paragraph f.3 of section 895, an education savings plan may provide that an individual’s Social Insurance Number need not be provided in respect of(a) a contribution made to the plan, if the contract constituting the plan was entered into before 1 January 1999; and
(b) a designation, as a beneficiary under the plan, of an individual who is not resident in Canada, if the individual was not assigned a Social Insurance Number before the designation is made.