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).
6 a4 z! i; h; r! Z/ A  YThe LLP allows you to withdraw amounts from your
registered retirement savings plans (RRSPs) to finance
training or education for you or your spouse or
& e% l$ d$ O. f7 _common-law partner. You do not have to include the
3 N9 k0 Y( L9 u% u$ Rwithdrawn amounts in your income, and the RRSP issuer
will 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
$ Z- X4 E0 m2 @$ c* [8 M! J8 Qnot repay when it is due will be included in your income
$ L  R4 `" \* ], b! d! u. u: ?for the year it was due.

平常

好。