Lifelong Learning Plan

享受生活

Is this guide for you?
Use this guide if you want information about participating
in the Lifelong Learning Plan (LLP).
2 y) Z1 V6 f, b  L+ v& qThe LLP allows you to withdraw amounts from your
/ M+ k( _# U' N: M* `& p" {- R+ hregistered retirement savings plans (RRSPs) to finance
training or education for you or your spouse or
" j7 [; I7 g% A) D6 X* Y8 rcommon-law partner. You do not have to include the
withdrawn amounts in your income, and the RRSP issuer
will not withhold tax on these amounts.
! R% Y, x4 Q& LYou have to repay these withdrawals to your RRSPs over a
  y6 h. `$ }) P! Q# fperiod of no more than 10 years. Any amount that you do
7 L: N' N; ]: x9 Z: n4 h8 v/ q. jnot repay when it is due will be included in your income
for the year it was due.

平常

好。