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Canada Education Savings Regulations (SOR/2005-151)

Regulations are current to 2026-09-30 and last amended on 2022-05-20. Previous Versions

  •  (1) A trustee of an RESP shall, within the period set out in the trustee agreement that applies to the RESP, repay to the Minister any portion of an amount paid as a CES grant or CLB to which the trustee was not entitled under the Act or these Regulations.

  • (2) A beneficiary of an RESP shall repay to the Minister any portion of an EAP attributable to a CES grant or CLB to which the beneficiary was not entitled under the Act or these Regulations.

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