Lifelong Learning Plan

享受生活

Is this guide for you?
5 K/ @8 u0 m! z# \Use this guide if you want information about participating
in the Lifelong Learning Plan (LLP).
6 j; m/ V1 _- Q- p6 b/ GThe LLP allows you to withdraw amounts from your
registered 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withdrawn amounts in your income, and the RRSP issuer
! k  P, d: g/ r+ ]9 awill 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
; N# n# W' M' ~* k1 [+ nnot repay when it is due will be included in your income
for the year it was due.

平常

好。