Lifelong Learning Plan

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Is this guide for you?
( k3 F, N5 Z5 C$ e7 JUse this guide if you want information about participating
/ p% x0 h/ V4 E5 X. n! din the Lifelong Learning Plan (LLP).
; Q) ~0 X+ O6 s! b5 `The LLP allows you to withdraw amounts from your
registered retirement savings plans (RRSPs) to finance
& C+ w1 `) X/ B# m0 Y% Mtraining or education for you or your spouse or
# F3 U1 v' P* Hcommon-law partner. You do not have to include the
* O: T/ M  d) _8 xwithdrawn amounts in your income, and the RRSP issuer
0 T+ {: {8 s7 D0 swill not withhold tax on these amounts.
$ n& Z8 k/ |  ~# o0 L. a9 U+ L8 XYou have to repay these withdrawals to your RRSPs over a
/ k& X+ [8 n- y" V( Cperiod of no more than 10 years. Any amount that you do
not repay when it is due will be included in your income
% n2 T& z; v+ H. |2 Z* o! Z9 Ifor the year it was due.

平常

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