Canada Education Savings Regulations (SOR/2005-151)

9 Every agreement between the Minister and the promoter of an RESP shall include the following terms and conditions:

• (a) the promoter shall provide the trustee with any information that the Minister requires for the purposes of the Act and these Regulations;

• (b) the promoter shall report to the Minister any information related to the RESP that is specified in the agreement;

• (c) the promoter shall submit all information to the Minister in a format and manner that is acceptable to the Minister;

• (d) the promoter shall allow the Minister access to all documents and other information related to RESPs that the Minister requires for audit purposes; and

• (e) the promoter shall not charge fees related to the RESP against the balance of the grant account or the CLB account of any beneficiary in the RESP.