Lifelong Learning Plan

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Is this guide for you?
" U, c' t5 g+ a. S4 ZUse this guide if you want information about participating
in the Lifelong Learning Plan (LLP).
& f6 @" _" }* c. A9 Y9 fThe LLP allows you to withdraw amounts from your
registered retirement savings plans (RRSPs) to finance
training or education for you or your spouse or
9 L3 T; j0 A: l" Tcommon-law partner. You do not have to include the
withdrawn amounts in your income, and the RRSP issuer
, C+ {  F' h& ]" Qwill not withhold tax on these amounts.
You have to repay these withdrawals to your RRSPs over a
period of no more than 10 years. Any amount that you do
not repay when it is due will be included in your income
- n; P0 e, C1 c2 I1 ffor the year it was due.

平常

好。