There are a number of benefits and tax advantages associated with Registered Education Savings Plans (RESPs). Which of the following is NOT a benefit or advantage?

Select one:

a. Distributions from the plan may be received by some recipients without incurring any additional taxation.

b. Earnings on assets within the plan are not subject to tax.

c. Contributions to the plans are deductible.

d. The government makes contributions in the form of Canada Education Savings Grants and Canada Learning Bonds.