Mr. Williams, I have to declare a conflict of interest here. I have three kids in university. I'm telling you, this looks good to me. If I'm a rational taxpayer and I have a choice between an RRSP contribution and RESP, if I contribute to Mr. McTeague's plan I get a deduction, a grant, and an income split. If I contribute to my RRSP I get a deduction. Is that a fair analysis?
