Under the current regime?
Under the present system, there's the tax on withdrawals,
on the withdrawals, although normally the student would be in a non-taxpaying position. So the effect would be that they would pay no tax.
On February 8th, 2007. See this statement in context.
February 8th, 2007 / 11:55 a.m.
Director, Personal Income Tax Division, Tax Policy Branch, Department of Finance
Under the current regime?
Under the present system, there's the tax on withdrawals,
on the withdrawals, although normally the student would be in a non-taxpaying position. So the effect would be that they would pay no tax.
See context to find out what was said next.