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Lifelong Learning Plan

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发表于 2004-9-8 07:27 | 显示全部楼层 |阅读模式
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; ~: N; M$ O+ p$ g$ }/ v# h1 |Use this guide if you want information about participating % N) A( M0 _$ e) T* O3 N! _
in the Lifelong Learning Plan (LLP).
; A9 u  ]" D% Z" }6 DThe LLP allows you to withdraw amounts from your * c$ o9 X, r9 g$ d+ ]3 C% S
registered retirement savings plans (RRSPs) to finance % F4 X9 ^; W2 X
training or education for you or your spouse or 0 \* U: D$ k4 B0 @+ Z+ z
common-law partner. You do not have to include the   s. r; i, r5 e4 a+ a: d
withdrawn amounts in your income, and the RRSP issuer 9 g$ ^7 T: \; T5 W2 c
will not withhold tax on these amounts.
& c6 C5 h, M  B4 \0 n# f" aYou have to repay these withdrawals to your RRSPs over a
, Q& J* f0 `8 Jperiod of no more than 10 years. Any amount that you do
) N2 x1 Z& b2 }not repay when it is due will be included in your income
, M2 ?+ n  j3 v# qfor the year it was due.
理袁律师事务所
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发表于 2004-9-8 08:05 | 显示全部楼层
好。
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