到政府的网站上去搞清楚。小孩不继续上大学400钱要退回（仍有其它补救方案），还要交税。
http://www.hrsdc.gc.ca/eng/learning/education_savings/public/resp.shtml
Benefits of Having an RESP – Save Early, Earn More
With the help of an RESP you, as a parent, friend or family member, can start putting aside money for a child’s post-secondary education. Your contributions can grow surprisingly quickly when you use this special savings account, as the Government of Canada offers the Canada Education Savings Grant and the Canada Learning Bond exclusively to RESP
http://www.canlearn.ca/eng/saving/resp/nce.shtml
What happens to the money in an RESP if my child does not continue education after high school?
* Wait a while—your child may decide to continue studying later. RESP accounts can remain open for up to 36 years.
* Transfer the money to a brother or sister’s RESP.
* Transfer the money to a Registered Retirement Savings Plan to help you save for retirement.
* Any money from the Canada Education Savings Grant must be returned to the Government of Canada or, under certain conditions, may be used for a brother or sister’s education.
* Money from a Canada Learning Bond must be returned to the Government of Canada. The Canada Learning Bond cannot be used by another child.
* Withdraw your contribution tax-free. Your RESP Provider can give you more details, and explain any conditions that apply to your RESP plan when your child does not continue education after high school.
* When you close your RESP because your child has decided not to continue education after high school, you will have to pay taxes on the money that your investment earned while it was in the RESP. You may be able to reduce the taxes owing by transferring your Accumulated Income Payment to a Registered Retirement Savings Plan.
注:本人现在不是经纪。
加拿大的网友要警惕一些RESP的骗局