Lifelong Learning Plan

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  Z5 @0 E, U, j: e% {Use this guide if you want information about participating
$ {% G% S9 ^- E: y7 Z: uin the Lifelong Learning Plan (LLP).
The LLP allows you to withdraw amounts from your
. l0 x& ^2 x! E+ V, g& Y3 ]registered retirement savings plans (RRSPs) to finance
training or education for you or your spouse or
* i- l2 \3 U1 Q2 C/ e5 acommon-law partner. You do not have to include the
( h: b% n! R% s6 c2 R6 U8 K* n% Owithdrawn 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
not repay when it is due will be included in your income
) X, e+ i. |& [2 e1 X7 E3 [for the year it was due.

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