My three kids chose different educational paths. How do I withdraw RESP funds in a way that’s fair to them and avoids unnecessary taxes?

Paul has one family RESP and three children who have taken very different routes through school, so he wants to draw the money out in a way that feels fair to each of them while keeping the tax bill sensible. The wrinkle is that an RESP holds different kinds of money, and they are not all treated the same on the way out: government grant dollars and investment growth are taxable in the student's hands, while the parent's original contributions can come out tax-free. Allan works through how to make sure the grant portion actually gets used rather than clawed back, and how to time the taxable withdrawals for the years when each child's income is lowest. It is a helpful walk-through for any parent juggling one plan across kids whose paths and costs do not line up.