There are basically two formats you could use. One is, of course, the format of the registered education savings plan; in this case, taxable dollars go into the plan and then come out to your children later on at a reduced rate. The other one, the RRSP, is an up-front saving versus down the road when you have reduced income. There are several formats it could be placed into. It would involve structuring one that recognized government's responsibility in long-term planning as well.
On November 27th, 2007. See this statement in context.