Means to be eligible for tax relief, example,

I (father, A) open account using my IC as Pendeposit (depositor), and put my son B as beneficiary to get tax relief?

or I need open account using my son, B  IC as depositor, and put myself as beneficiary?

okok. what if I already have account(individual, no tax relief) under my own name.

After have children, can open again another account with my IC again but add child as beneficial?

scare later cannot get tax relief, and money stuck at child IC account.