Which of the Following Is Not a Feature of a Registered

Which of the following is not a feature of a registered education savings plan (RESP) ?

A) Certain amounts received from an RESP account will be tax-free.
B) An RESP contributor receives a tax deduction for the contributions.
C) The first $2500 of annual RESP contributions will be matched by a 20 percent Canada Education Savings Grant from the government.
D) An RESP is intended to be used to save your children's future post-secondary education tuitions.