“529 is not covering foreign school. so penalty and taxes will be difference of 25k yearly”
It we are really talking about McGill, then 529 funds can be used to pay for it. I specifically checked a few years back when D1 applied to McGill. I checked other Canadian schools when D2 applied to schools in Canada.
There is a very long list of schools outside of the US that it is okay to use 529 funds for. This includes every university in Canada that I could think of, plus quite a few other schools outside of the US.