Lifelong Learning Plan

享受生活

Is this guide for you?
* J) d3 y: r+ g4 v2 rUse this guide if you want information about participating
in the Lifelong Learning Plan (LLP).
. ^- _! Z2 I$ @3 {  C) @) `The LLP allows you to withdraw amounts from your
1 z) a$ d7 _, K' F0 H$ Sregistered retirement savings plans (RRSPs) to finance
training or education for you or your spouse or
common-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withdrawn amounts in your income, and the RRSP issuer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.
3 F* y% G6 J- d; V% h+ iYou have to repay these withdrawals to your RRSPs over a
period of no more than 10 years. Any amount that you do
. @& O, Y$ W  t9 Cnot repay when it is due will be included in your income
for the year it was due.

平常

好。