RESPは投資額に対する優遇措置(tax-deductableではない)はありませんが、口座内で増えていく利息やcapital gainについては非課税となります。詳しくは以下の通りです。
*Your money grows tax-free while it is in your RESP.
*You don’t get a tax deduction for the money you put into an RESP.
*The money that your investment earns while it is in the RESP won’t be taxed until money is taken out to pay for your child’s education.
*Money paid out of the RESP as an Educational Assistance Payment is taxed in the hands of the student. Since many students have little or no other income, they can usually withdraw the money tax-free.
*The money that you have put in the RESP is returned to you, tax-free.
ソース参照:
http://www.canlearn.ca/eng/saving/resp/faq.shtml