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Lifelong Learning Plan (LLP)
The Lifelong Learning Plan (LLP) allows individuals to withdraw funds from theirRegistered Retirement Savings Plan (RRSP) to finance training or education for themselves or their spouse or common-law partner.
Delivered by: Canada Revenue Agency (CRA)
Eligibility Information
Participants must meet the following criteria:
- complete and send an income tax return every year until they have repaid all of their LLP withdrawals or included them in their income
- enrol in a qualifying educational program at a designated educational institution
OR - be a person with a disability enrolled in part-time training or education
- other criteria may apply
Dates and Deadlines
- Participants must start to make repayments two years after their last eligible withdrawal, or five years after the first withdrawal, depending on which due date comes first.
- Amounts withdrawn must be repaid within 10 years.
Contact Information
- Contact the Canada Revenue Agency.
Related Information
- Participants may withdraw up to $10,000 a year, tax free, to a maximum of $20,000 each time they participate in the LLP.
