Lifelong Learning Plan

享受生活

Is this guide for you?
( f: L5 Q2 q& T- j: AUse this guide if you want information about participating
in the Lifelong Learning Plan (LLP).
The 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withdrawn amounts in your income, and the RRSP issuer
will not withhold tax on these amounts.
1 k! h* R$ ?2 c# H) }You have to repay these withdrawals to your RRSPs over a
! h1 E3 F) I  h' D2 gperiod of no more than 10 years. Any amount that you do
) A( p' J" J+ V! m: }- _( J$ Inot repay when it is due will be included in your income
- w, F$ q0 w  t: Tfor the year it was due.

平常

好。