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Canada Revenue Agency 
 
(Front cover) 
 
Lifelong Learning Plan (LLP) 
Includes Form RC96 
 
RC4112 (E) revision 11 
 
 
PAGE 2 
 
Before you start 
 
Is this guide for you? 
 
Use 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 You do not have to include the withdrawn amounts in 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. 
 
You have a maximum of 10 years to repay the withdrawn amounts to your RRSPs. 
Any amount that you do not repay when due will be included in your income for 
the year it was due. 
 
The definitions section on page 4 gives general explanations of the terms we 
use. Chapter 1 gives information on how the LLP works. Chapter 2 explains how 
to repay withdrawals under the LLP. 
 
If you have a visual impairment, you can get our publications in braille, 
large print, etext (CD), or MP3 by going to www.cra.gc.ca/alternate or by 
calling 1-800-959-2221. You can also get your personalized correspondence in 
these formats by calling 1-800-959-8281. 
 
 
PAGE 3 
 
Table of contents 
 
Definitions, page 4 
 
Chapter 1 - Participating in the LLP, page 5 
Who can participate in the LLP? page 5 
What conditions does the LLP student have to meet? page 5 
How much can you withdraw? page 6 
How do you make the withdrawal? page 7 
How does your withdrawal affect your RRSP deduction? page 7 
What happens if the LLP student leaves the educational program? page 8 
How to cancel your LLP withdrawal? page 8 
Questions you may have, page 9 
 
Chapter 2 - Repaying your withdrawals, page 9 
When and how much to repay, page 9 
How to make your repayments, page 10 
Situations where the repayments have to be made in less than 10 years, page 
12 
 
Appendix - Effect of LLP on RRSP deductions, page 15 
 
Form RC96 - Lifelong Learning Plan (LLP) Request to Withdraw Funds from an 
RRSP, page 16 
 
Lifelong Learning Plan (LLP) Cancelling a withdrawal made in XXXX, page 17 
 
For more information, page 19 
What if you need help? page 19 
Forms and publications, page 19 
My Account, page 19 
Teletypewriter (TTY) users, page 19 
Your opinion counts, page 19 
 
 
PAGE 4 
 
Definitions 
 
These definitions provide a general explanation of the technical terms that 
we use in this guide. 
 
Common-law partner - this applies to a person who is not your spouse (see 
definition on this page), with whom you are living in a conjugal 
relationship, and to whom at least one of the following situations applies. 
He or she: 
 
a) has been living with you in such a relationship for at least 12 continuous 
months; 
 
b) is the parent of your child by birth or adoption; or 
 
c) has custody and control of your child (or had custody and control 
immediately before the child turned 19 years of age) and your child is wholly 
dependent on that person for support. 
 
In addition, an individual immediately becomes your common-law partner if you 
previously lived together in a conjugal relationship for at least 12 
continuous months and you have resumed living together in such a 
relationship. Under proposed changes, this condition will no longer exist. 
The effect of this proposed change is that a person (other than the person 
described in b) or c) above), will be your common-law partner only after your 
current relationship with that person has lasted at least 12 continuous 
months. This proposed change will apply to 2001 and later years. 
 
Reference to "12 continuous months" in this definition includes any period 
that you were separated for less than 90 days because of a breakdown in the 
relationship. 
 
Designated educational institution - this is a university, college, or other 
educational institution that qualifies for purposes of the education amount 
on line 323 of your tax return. 
 
LLP balance - your LLP balance is the total of the amounts you have withdrawn 
from your RRSPs that meet the LLP rules, minus the amounts you have repaid to 
your RRSPs or included in your income. 
 
LLP student - this is the individual whose education you are financing under 
the LLP. It can be you or your spouse or common-law partner, but not your 
child or the child of your spouse or common-law partner. You have to 
participate in the LLP for the same LLP student each year until the year 
after you have reduced your LLP balance to zero. 
 
LLP withdrawal - this is an amount that you withdraw from your RRSPs under 
the LLP rules. 
 
Qualifying educational program - this is an educational program that requires 
a student to spend 10 hours or more per week on courses or work in the 
program, and that lasts three or more consecutive months. The educational 
program must be offered at a designated educational institution. Where an 
educational institution, other than one certified by Human Resources and 
Skills Development Canada, offers the educational program, the program must 
be at a post-secondary school level. 
 
Repayment year - a year in which you have to make a repayment under the LLP. 
You have to make the repayment no later than 60 days after the end of that 
year. 
 
RRSP contribution - this is the amount you pay, in cash or in kind, when you 
contribute to an RRSP. 
 
RRSP deduction - this is the amount you indicate on line 208 of your tax 
return. 
 
RRSP deduction limit - this is the maximum amount you can deduct for a year 
for contributions you made to your own, or to your spouse's or common-law 
partner's RRSPs. 
 
RRSP owner (also called annuitant) - this is the individual named in the RRSP 
contract as the one who will receive the RRSP money at maturity. 
 
Spouse - this applies only to a person to whom you are legally married. 
 
 
PAGE 5 
 
Chapter 1 - Participating in the LLP 
 
The Lifelong Learning Plan (LLP) allows you to withdraw up to $10,000 in a 
calendar year from your registered retirement savings plans (RRSPs) to 
finance full-time training or education for you or your spouse or common-law 
partner. You cannot participate in the LLP to finance your children's 
training or education, or the training or education of your spouse's or 
common-law partner's children. As long as you meet the LLP conditions every 
year, you can withdraw amounts from your RRSPs until January of the fourth 
year after the year you make your first LLP withdrawal. You cannot withdraw 
more than $20,000 in total. 
 
You do not have to include the withdrawn amounts in your income, and the RRSP 
issuer will not withhold tax on these amounts. You have to repay these 
withdrawals to your RRSPs within 10 years. Any amount that you do not repay 
when it is due will be included in your income for the year it was due. This 
chapter explains the conditions that you and the LLP student have to meet to 
participate in the LLP, and how to make an LLP withdrawal. The chart below 
summarizes the LLP withdrawal process. 
 
\\\ The LLP Withdrawal Process 
 
Conditions to meet: 
- you have an RRSP; 
- you are a Canadian resident; and 
- the LLP student is enrolled (or has received an offer to enrol before March 
of the next year): 
 
1. as a full time student; 
2. at a designated educational institution; and 
3. in a qualifying educational program. 
 
All three conditions must be met. However, if the LLP student meets one of 
the disability conditions (see "Who can be enrolled on a part time basis?" on 
the next page), he or she can be enrolled on a part time basis. 
 
Goes to: Complete Form RC96 and give it to your RRSP issuer. 
 
Goes to: You can withdraw: 
 
- up to $10,000 in a calendar year; and 
- up to $20,000 in total. 
 
The LLP student has to: 
 
- enrol before March of the year after the LLP withdrawal; and 
- still be enrolled in that program in April of the year after the LLP 
withdrawal, unless the student has already completed the program by then. 
 
Goes to :The RRSP issuer will withhold tax at source on the part of the 
withdrawal that exceeds the $10,000 limit for the year. 
 
The RRSP issuer will send you a T4RSP slip showing the LLP amount. 
 
You must file a tax return and complete Schedule 7 to report all LLP 
withdrawals made in the tax year. \\\ 
 
Who can participate in the LLP? 
 
If you are an RRSP owner and a resident of Canada, you can usually 
participate in the LLP to withdraw funds from your RRSPs for your own or your 
spouse's or common-law partner's education. 
 
Certain types of RRSPs, such as locked-in RRSPs, do not allow you to withdraw 
funds from them. Your RRSP issuer can give you more information about the 
types of RRSPs that you have. 
 
You cannot participate in the LLP after the end of the year you turn 71. 
 
For more information, see "Options when you turn 71" on page 14. 
 
You have to be a resident of Canada when you receive funds from your RRSPs 
under the LLP. If you are not sure whether you are considered a resident or 
non-resident of Canada, or if you need more information about residency 
status, go to www.cra.gc.ca, or call 1-800-959-8281. 
 
If you become a non-resident after you make an LLP withdrawal, see "If you 
become a non-resident" on page 13. 
 
What conditions does the LLP student have to meet? 
 
The LLP student can be you or your spouse or common-law partner. You cannot 
name your child or the child of your spouse or common-law partner as an LLP 
student. 
 
The LLP student must enrol on a full-time basis in a qualifying educational 
program at a designated educational institution. 
 
If the LLP student meets the disability conditions, the student can enrol on 
a part-time basis (see "Who can be enrolled on a part-time basis?" on the 
next page). If you are not sure whether the LLP student is enrolling on a 
full-time basis, check with the educational institution. 
 
 
PAGE 6 
 
The educational institution determines when the student is considered to be 
enrolled in a program, and when the student is no longer enrolled. Usually, 
the student is considered to be enrolled when part or all of his or her fees 
are paid. 
 
If the LLP student is not already enrolled in a program, the student must 
have received a written offer to enrol before March of the year after you 
withdraw funds from your RRSPs. A conditional written offer is acceptable. 
 
You cannot participate in the LLP if the student has already completed the 
program and is no longer enrolled. 
 
What is a qualifying educational program? 
 
A qualifying educational program is an educational program offered at a 
designated educational institution. Where an educational institution, other 
than one certified by Human Resources and Skills Development Canada, offers 
the educational program, the program must be at a post-secondary school 
level. The program has to: 
 
- last three consecutive months or more; and 
 
- require a student to spend 10 hours or more per week on courses or work in 
the program. Courses or work includes lectures, practical training, and 
laboratory work, as well as research time spent on a post-graduate thesis. It 
does not include study time. 
 
What is a designated educational institution? 
 
A designated educational institution is a university, college, or other 
educational institution that qualifies for the education amount on line 323 
of your tax return. If you are not sure whether a particular institution 
qualifies as a designated educational institution, see Pamphlet P105, 
Students and Income Tax, or call 1-800-959-8281. 
 
Who is a full-time student? 
 
The educational institution determines who is a full-time or part-time 
student. The requirement that the student enrol as a full-time student is 
separate from the qualifying educational program requirement. The qualifying 
educational program requirement can be met by a person taking courses by 
correspondence or by a person enrolled in a distance education program. Even 
if the student is enrolled in a program that requires spending 10 hours or 
more per week on courses or work in the program, the institution may consider 
the student to be enrolled on a part-time basis. If this is the case, you 
cannot participate in the LLP. The following section explains the only 
exception to this rule. 
 
Who can be enrolled on a part-time basis? 
 
An LLP student who meets one of the disability conditions can be enrolled on 
a part-time basis. The program in which the student is enrolled must still be 
a qualifying educational program that usually requires a student to spend 10 
hours or more per week on courses or work in the program. However, a student 
who meets the disability conditions can spend less than 10 hours per week on 
courses or work in the program. 
 
We consider the LLP student to meet the disability conditions if one of the 
following situations applies: 
 
- the student cannot reasonably be expected to be enrolled as a full-time 
student because of a mental or physical impairment, and a medical doctor, an 
optometrist, a speech-language pathologist, an audiologist, an occupational 
therapist, a physiotherapist, or a psychologist has certified this on Form 
T2202, Education and Textbook Amount Certificate; or 
 
- the student is entitled to the disability amount on line 316 of the 
student's tax return for the year of the LLP withdrawal. 
 
Note 
If the student was allowed the disability amount on his or her return for the 
previous year and still meets the eligibility requirements for the disability 
amount, the student will meet the disability condition for the LLP. The 
student will also meet this condition if someone else claimed the disability 
amount for the student in the previous year and the student still meets the 
eligibility requirements for the disability amount. If you have questions 
about the disability amount, call 1-800-959-8281. 
 
If the LLP student does not enrol in the program? 
 
If the LLP student is not already enrolled when you make the withdrawal, the 
student has to enrol in a qualifying educational program before March of the 
year after the LLP withdrawal. 
 
If the LLP student does not enrol in the program in time, you have to cancel 
your LLP withdrawals. For more information, see "How to cancel your LLP 
withdrawal?" on page 8. 
 
How much can you withdraw? 
 
Under the LLP, you can withdraw up to $10,000 in a calendar year from your 
RRSPs. This is your annual LLP limit. The amount you withdraw is not limited 
to the amount of tuition or other education expenses. Your spouse or common-
law partner can also withdraw up to $10,000 from RRSPs under the LLP in the 
same year you do. For more information, see "Can my spouse or common-law 
partner and I participate in the LLP at the same time?" on page 9. 
 
You can keep withdrawing amounts from your RRSPs until January of the fourth 
calendar year after the year you made your first LLP withdrawal, as long as 
the LLP student continues to meet the conditions explained on the previous 
page under "What conditions does the LLP student have to meet?", and the 10-
year repayment period has not begun. 
 
Example 1 
Eugene makes his first LLP withdrawal in 2011 for himself as the LLP student. 
He continues to meet the LLP student conditions every year. He has to make 
his last withdrawal before February 2015. 
 
 
PAGE 7 
 
Example 2 
Nadia made her first LLP withdrawal in 2009 for herself as the LLP student 
and completed the program the same year. She was not a student in 2010 or in 
2011. However, in 2011 she enrolled full-time in a program beginning in 
January 2012 and would like to make another LLP withdrawal. Since Nadia will 
have to start repaying her 2009 withdrawal in 2011 (see chart "When to start 
repaying your LLP withdrawals" on page 10) she can not make another LLP 
withdrawal in 2011 nor in subsequent years until the year after her first 
withdrawal has been fully repaid. 
 
You cannot withdraw more than $20,000 each time you participate in the LLP. 
This is your total LLP limit. You can participate in the LLP again, starting 
the year after you bring your LLP balance to zero. 
 
If you withdraw more than the annual LLP limit of $10,000, the excess will be 
included in your income for the year of the withdrawal. The excess does not 
reduce your total LLP limit of $20,000. 
 
If you withdraw more than the total LLP limit of $20,000, the excess will be 
included in your income for the year you exceed the total LLP limit. 
 
How do you make the withdrawal? 
 
To make an LLP withdrawal, use Form RC96, Lifelong Learning Plan (LLP) - 
Request to Withdraw Funds From an RRSP. You have to complete Form RC96 for 
each withdrawal that you make. You can use the form at the end of this guide. 
To get more copies of the form, go to www.cra.gc.ca/forms or call 1-800-959-
2221. 
 
Complete Part 1 of Form RC96. You can name yourself or your spouse or common-
law partner as the LLP student in Part 1. After you fill out this part, give 
the form to your RRSP issuer, who will fill out Part 2. Your RRSP issuer will 
not withhold tax from the funds you withdraw if you meet the LLP conditions. 
Your RRSP issuer will send you a T4RSP slip, showing the amount you withdrew 
under the LLP. Attach this slip to your tax return. 
 
Filing a tax return 
 
Starting in the year you make your first LLP withdrawal, you have to complete 
and send us a tax return every year until you have repaid all of your LLP 
withdrawals or included them in your income. You have to send us a return 
even if you do not owe any tax or you did not make a repayment to your RRSP. 
 
Complete Schedule 7, RRSP Unused Contributions, Transfers, and HBP or LLP 
Activities (included in your income tax package), and attach it to your 
return to show your total LLP withdrawals and repayments in the year. This 
will help both you and the CRA to keep track of them. 
 
When you file your return for the first year you are participating in the 
LLP, you can use Schedule 7 to change the LLP student that you named on Form 
RC96. If you named your spouse or common-law partner as the LLP student, you 
can change it to yourself. If you named yourself as the LLP student, you can 
change it to your spouse or common-law partner. You cannot change the LLP 
student you have named after you file your return for that first year. 
 
How does your withdrawal affect your RRSP deduction? 
 
You can continue to make contributions to RRSPs and deduct them from your 
income on your return after you have made an LLP withdrawal. However, you may 
not be able to deduct contributions you made before the withdrawal. The 
following explains the restrictions that apply. 
 
If you do not have an RRSP, you cannot set one up and then make an LLP 
withdrawal immediately. The contribution has to be in the RRSP for 90 days 
before you can deduct it from your income on your tax return. 
 
If you already have an RRSP and you contribute to it in the 89-day period 
before you make an LLP withdrawal, you may not be able to deduct the 
contribution from your income on your return at any time even if you repay 
this amount to your RRSP under the LLP. If the value of the RRSP right after 
the LLP withdrawal is more than or the same as the amount of the RRSP 
contribution, you can deduct the entire contribution. If the value of the 
RRSP right after the LLP withdrawal is less than the amount of the RRSP 
contribution, you cannot deduct some or all of the contribution. 
 
To find out how much you cannot deduct, use the following formula for each 
RRSP from which you make an LLP withdrawal: 
 
\\\ Total contributions you made to the RRSP in the 89 day period before the 
LLP withdrawal 
 
Minus: 
Value of the RRSP immediately after you made the LLP withdrawal 
 
Equals: 
The part of the contributions you cannot deduct at any time \\\ 
 
 
PAGE 8 
 
Example 3 
Stephen has an RRSP with a value of $6,500. He contributes $8,000 to the RRSP 
on February 10, 2011. He then makes an LLP withdrawal of $10,000 on March 1, 
2011. The value of the RRSP after the withdrawal is $4,500. 
 
\\\ February 10, 2011 
Value of RRSP before contribution $6,500  
February 10, 2011, contribution $8,000  
 
Value after the contribution = $14,500  
 
March 1, 2011 
LLP withdrawal minus $10,000  
Value after withdrawal = $4,500  
 
Stephen determines the part of his contribution that is not deductible as 
follows: 
 
Contribution in the 89 days before the LLP withdrawal $8,000 
Minus: the value after the withdrawal minus $4,500  
Result = $3,500 \\\ 
 
Stephen cannot deduct $3,500 of the contribution he made on February 10, 
2011, for any year. 
 
Use the Appendix on page 15 to determine the part of the RRSP contributions 
you or your spouse or common-law partner made that is not deductible for any 
year. 
 
What happens if the LLP student leaves the educational program? 
 
For you to be able to repay the LLP withdrawals over a 10-year period, the 
LLP student usually has to either: 
 
- complete the program; or 
 
- continue to be enrolled in the educational program at the end of March of 
the year after the LLP withdrawal. 
 
If the LLP student leaves the program before April of the year after the 
withdrawal, you can still make your repayments over a 10-year period if less 
than 75% of the student's tuition is refundable by the educational 
institution. 
 
If the LLP student leaves the program before April of the year after the 
withdrawal, and 75% or more of the LLP student's tuition is refundable, you 
have to cancel the LLP withdrawal. For more information, see "How to cancel 
your LLP withdrawal?" on this page. If you do not cancel it, the amount you 
withdrew will be included in your income for the year you withdrew it. 
 
We check the LLP student's education amount on line 323 of the student's tax 
return for the year you make the withdrawal and for the following year. If we 
cannot determine from the education amount that the LLP student has continued 
in the program, we will contact you to find out if you still meet the 
conditions to make the repayments over a 10-year period. 
 
Example 4 
In September 2011, George withdraws $1,000 from his RRSPs under the LLP. 
Earlier in the same month, he enrolled in a four-month college program and 
paid $750 in tuition fees. George completes the program in January 2012. 
Therefore, he can repay his LLP amounts over a 10-year period. 
 
Note 
Special rules apply if the LLP student dies. For more information, see "If 
the person who made the LLP withdrawal dies" on page 12. 
 
How to cancel your LLP withdrawal? 
 
You can cancel your LLP withdrawal by paying it back to your RRSPs if any of 
the following situations applies: 
 
- the LLP student was not enrolled in the qualifying educational program when 
you made the withdrawal but had received written notification that he or she 
was entitled to enrol before March of the following year and did not enrol in 
time; 
 
- the LLP student left the program before April of the year after the 
withdrawal and 75% or more of the student's tuition was refundable; or 
 
- you became a non-resident of Canada before the end of the year in which you 
made an LLP withdrawal. 
 
You cannot make your cancellation payment if the withdrawal did not meet the 
LLP rules when you made the withdrawal. One or more of the situations listed 
above must apply for you to cancel your withdrawal. 
 
You can make the cancellation payment to any of your RRSPs with any issuer, 
or you can open a new RRSP. You cannot make a cancellation payment to your 
spouse's or common-law partner's RRSPs. 
 
When you make the cancellation payment to your RRSP, your RRSP issuer will 
give you a receipt. Complete the cancellation form on page 17 and send it, 
along with the receipt, to the address on the form. 
 
A cancellation payment is not considered as an RRSP contribution and must not 
be entered as a contribution in "Part A - Contributions" of the Schedule 7 as 
you cannot claim a deduction for this amount on your tax return. 
 
Any amount that you do not repay will be included in your income for the year 
you withdrew it. If we have already assessed your return for that year, we 
will reassess it to include the unpaid amount. Interest will be charged and 
penalties assessed, if applicable. 
 
Due date for cancellation payment 
 
If you are a resident of Canada when you file your tax return for the year in 
which you made the withdrawal, the due date for the cancellation payment is 
December 31 of the year after the year you made the withdrawal. 
 
 
PAGE 9 
 
If you are a non-resident of Canada when you file your tax return for the 
year in which you made the LLP withdrawal, the due date for the cancellation 
payment is whichever is earlier: 
 
- the date you file your return for the year you made the withdrawal; or 
- December 31 of the year after the year of the withdrawal. 
 
Example 5 
On May 3, 2011, Patrick applies to three Canadian universities as a full-time 
student. On July 12, 2011, Patrick receives a written offer to enrol in a 
program at one of the universities. On July 13, 2011, he makes an LLP 
withdrawal of $10,000 from his RRSP. Since Patrick withdrew the funds in 
2011, he has to enrol in the program before March 1, 2012. If he does not, 
Patrick will have to cancel the LLP withdrawal by paying back the $10,000 to 
his RRSP by December 31, 2012. We will include any amount he does not repay 
in his income for 2011. 
 
Questions you may have 
 
How often can I participate in the LLP? 
 
There is no limit to the number of times you can participate in the LLP over 
your lifetime. Starting in the year after you bring your LLP balance to zero, 
you can participate in the LLP again and withdraw up to $20,000 over a new 
qualifying period. 
 
Can my spouse or common-law partner and I participate in the LLP at the same 
time? 
 
Yes. You can do any of the following: 
 
- you can participate in the LLP for yourself while your spouse or common-law 
partner participates in the LLP for him or herself; 
 
- you can both participate in the LLP for either of you; or 
 
- you can participate in the LLP for each other. 
 
Each of you can withdraw up to the annual LLP limit of $10,000 in a year and 
up to the total LLP limit of $20,000 over the period you are participating in 
the LLP. 
 
Can I make LLP withdrawals from more than one RRSP? 
 
You can make LLP withdrawals for you or your spouse or common-law partner 
from more than one RRSP as long as you are the annuitant (plan owner) of each 
RRSP. Your RRSP issuer will not withhold tax on these amounts. Although the 
maximum amount that you can withdraw each time you participate is $20,000, 
there is an annual withdrawal limit of $10,000. 
 
Can I make LLP withdrawals for other purposes? 
 
As long as you meet all of the LLP conditions when you make the withdrawal, 
you can use the funds you withdrew for any purpose. 
 
Can I participate in the LLP and in the Home Buyers' Plan at the same time? 
 
You can participate in the LLP even if you have withdrawn amounts from your 
RRSPs under the Home Buyers' Plan (HBP) that you have not yet fully repaid. 
For more information about the HBP, see Guide RC4135, Home Buyers' Plan 
(HBP). 
 
What if the LLP student does not qualify for the education amount? 
 
It is possible to participate in the LLP even if the LLP student does not 
qualify for the education amount on line 323 of his or her tax return. The 
LLP student may not be able to claim the education amount because he or she 
is receiving a reimbursement, benefit, grant, or allowance for the 
educational program. If it is only for one of these reasons that the LLP 
student cannot claim the education amount, you can still participate in the 
LLP. However, we may ask you for documentation to show that you qualify to 
participate in the LLP. 
 
Chapter 2 - Repaying your withdrawals 
 
You have up to 10 years to make repayments to your RRSPs. Usually, each year 
you have to repay one tenth of the total amount you withdrew until the full 
amount is repaid. You do not have to pay any interest on the amounts you 
withdrew. 
 
When and how much to repay 
 
You will receive an LLP Statement of Account each year on your notice of 
assessment or notice of reassessment. This statement will show the total LLP 
withdrawals, the amount you have repaid to date, your LLP balance, and the 
amount you have to repay the following year. 
 
To determine when you have to start repaying your LLP withdrawals, use the 
chart on the next page. The latest year you can start repaying your LLP 
withdrawals is the fifth year after your first LLP withdrawal. However, in 
most cases, you have to start repaying your withdrawals before that year. 
 
We determine when your repayment period starts by checking on line 323 of the 
LLP student's tax return to see if the student was entitled to the education 
amount as a full-time student for at least three months. If the LLP student 
does not meet this education amount condition two years in a row, your 
repayment period usually starts in the second of those two years. If the LLP 
student continues to meet this condition every year, your repayment period 
starts in the fifth year after your first LLP withdrawal. 
 
 
PAGE 10 
 
In some cases, the LLP student is not entitled to the education amount for 
three months in any calendar year. This can happen if the program is short 
and the student starts it near the end of the year. In that case, your first 
repayment year is the second year after the year of your LLP withdrawal. If 
the student is not entitled to the education amount for three months in any 
year because the student left the program, see "What happens if the LLP 
student leaves the educational program?" on page 8. 
 
Example 6 
Sarah makes LLP withdrawals from 2008 to 2011. She continues her education 
from 2008 to 2013, and is entitled to claim the education amount as a full-
time student for at least three months on her return every year. Sarah's 
repayment period is from 2013 to 2022, since 2013 is the fifth year after the 
year of her first LLP withdrawal. 
 
The due date for her first repayment is March 1, 2014, which is 60 days after 
the end of 2013, her first repayment year. 
 
Example 7 
Joseph makes an LLP withdrawal in 2010 for a qualifying educational program 
he is enrolled in during 2010. He is entitled to the education amount as a 
full-time student for five months of 2010. Joseph completes the educational 
program in 2011, and he is entitled to the education amount as a full-time 
student for five months on his return for 2011. He is not entitled to the 
education amount for 2012 or 2013. Joseph's repayment period begins in 2013. 
 
Note 
Even if you become bankrupt, you still have to repay all your LLP withdrawals 
to your RRSPs. If you do not, you have to include the required amounts in 
your income each year as they become due. 
 
\\\ When to start repaying your LLP withdrawals 
 
Use this chart to determine when you have to start repaying your LLP 
withdrawals. This chart does not cover cancelling your withdrawal. For that 
situation, see "How to cancel your LLP withdrawal?" on page 8. 
 
Step 1 
Is this the year of your first LLP withdrawal? 
If no, go to Step 2. 
If yes, you do not have to start repaying your LLP withdrawal this year. 
 
Step 2 
Is this the fifth year after your first LLP withdrawal? 
(If you made your first LLP withdrawal in 2008, then 2013 would be the fifth 
year after your first LLP withdrawal.) 
If no, go to Step 3.  
If yes, you have to start repaying your LLP withdrawals this year. 
 
Step 3 
Will the LLP student be entitled to the education amount as a full time 
student on line 323 of his or her return for at least three months this year? 
If no, go to Step 4. 
If yes, you do not have to start repaying your LLP withdrawals this year. 
 
Step 4 
Was the LLP student entitled to the education amount as a full time student 
for at least three months on his or her return for last year? 
If no, you have to start repaying your LLP withdrawals this year. 
If yes, you do not have to start repaying your LLP withdrawals this year. \\\ 
 
How to make your repayments 
 
To make your repayments, you have to contribute to your RRSPs in the 
repayment year or in the first 60 days of the following year. You can make 
the repayments to any of your RRSPs with any issuer, or you can open a new 
RRSP. 
 
You cannot designate a contribution you made to your spouse's or common-law 
partner's RRSPs (or a contribution your spouse or common-law partner made to 
your RRSPs) as a repayment under the LLP. You have to designate your 
repayment for the year by completing Schedule 7, RRSP Unused Contributions, 
Transfers, and HBP or LLP Activities (included in your income tax package), 
and filing it with your tax return for the repayment year. 
 
You have to make your repayments to your RRSPs even if your RRSP deduction 
limit is zero or a negative amount. We do not consider an amount you 
designate as a repayment under the LLP to be an RRSP contribution. Therefore, 
you cannot claim a deduction for this amount on your return. 
 
Example 8 
Betty has an LLP balance of $7,500. Her repayment period is from 2011 to 
2020. For her first repayment year, she needs to repay $750, which is one 
tenth of the amount she withdrew. Betty contributes $6,000 to her RRSPs in 
2011. To designate $750 as her 2011 repayment, she has to file Schedule 7 
with her 2011 return. Betty can deduct the remaining $5,250 she contributed 
if the RRSP deduction limit shown on her notice of assessment for 2010 is at 
least $5,250. 
 
 
PAGE 11 
 
Contributions you cannot designate 
 
You may have made contributions to your RRSPs from January 1 of the repayment 
year up to the 60th day of the following year that cannot be designated as 
repayments under the LLP. 
 
You cannot designate contributions that are: 
 
- amounts you contributed to a spousal or common-law partner RRSP; 
 
- amounts your spouse or common-law partner contributed to your RRSP; 
 
- amounts you transferred directly to your RRSPs from a registered pension 
plan, deferred profit sharing plan, registered retirement income fund, the 
Saskatchewan Pension Plan, or another RRSP; 
 
- amounts you deducted as a recontribution of an excess qualifying withdrawal 
that you designated to have a past service pension adjustment approved; 
 
- amounts you contributed in the first 60 days of the repayment year, that 
you deducted on your tax return for the previous year, or that you designated 
as an HBP or LLP repayment for the previous year; or 
 
- amounts you received in the repayment year, such as retiring allowances 
that you transferred to your RRSPs and deducted or will deduct on your tax 
return for that year. 
 
What if you want to repay earlier? 
 
Any payments you make before the first repayment year reduce your first 
required repayment. For example, assume your first repayment year is 2012 and 
$1,000 is your required repayment. If you make an early repayment of $600 in 
2011, your required repayment for 2012 is $400. 
 
What if you repay less than the amount required? 
 
If you designate an amount that is less than the amount you have to repay, 
you have to include the difference in your income on line 129 of your tax 
return. The amount you include in your income is equal to the amount you have 
to repay minus the amount you designate as a repayment for the year. The 
amount you include in your income cannot be more than the result of this 
calculation. 
 
Your LLP balance is reduced by the amount you repay plus the amount you 
include in income. If you want to calculate the amount you have to repay for 
the next year, divide your LLP balance by the number of years remaining in 
your repayment period. 
 
Example 9 
Josée makes a $10,000 LLP withdrawal in 2009 for a four-month qualifying 
educational program that finishes in 2009. For 2011, Josée's repayment is 
$1,000 ($10,000 divided by 10). Josée contributes $700 to her RRSPs in 2011, 
and she files Schedule 7 with her return to designate the $700 as a repayment 
under the LLP. Josée has to include $300 in her income on line 129 of her 
2011 return. She determined this as follows: 
 
\\\ Amount she has to repay for 2011 $1,000 
Minus: Amount she designates as a repayment on Schedule 7 $700 
Amount included on line 129 = $300 \\\ 
 
She cannot claim a deduction for the $700 contributed to her RRSPs because 
she designated those contributions as a repayment under the LLP. In 2012, she 
will have to repay $1,000 ($9,000 divided by 9). 
 
What if you repay more than the amount required? 
 
If you repay and designate more than you have to repay for a year, the amount 
you have to repay in each of the following years will be less. The LLP 
Statement of Account on your notice of assessment or notice of reassessment 
takes into account any additional payments you make and tells you how much 
you have to repay for the next year. If you want to calculate the amount you 
have to repay for the next year, divide your LLP balance by the number of 
years left in your repayment period. 
 
 
PAGE 12 
 
Example 10 
Alexander's repayment period is from 2007 to 2016. His LLP balance is $8,500. 
Alexander's repayment for 2007 was $850 ($8,500 divided by 10). He made the 
repayment for 2007, 2008, and 2009. In 2010, he received an inheritance and 
decided to contribute $4,000 to his RRSPs and designate that amount as a 
repayment under the LLP for 2010. He calculates the amount he has to repay 
for 2011 using the following chart: 
 
\\\ Calculating the annual amount Alexander has to repay 
 
*** Transcriber's Note: In print, the following chart was set-up as 5 
columns, labelled as: Column 1: Year; Column 2: LLP balance at the beginning 
of the year; Column 3: Amount Alexander has to repay for the year; Column 4: 
Amount Alexander designates as a repayment for the year; Column 5: LLP 
balance for the following year. *** 
 
Year: 2007 
LLP balance at the beginning of the year $8,500 
Amount Alexander has to repay for the year $850 ($8,500 divided by 10) 
Amount Alexander designates as a repayment for the year $850 
LLP balance for the following year $7,650 
 
Year: 2008 
LLP balance at the beginning of the year $7,650 
Amount Alexander has to repay for the year $850 ($7,650 divided by 9) 
Amount Alexander designates as a repayment for the year $850 
LLP balance for the following year $6,800 
 
Year: 2009 
LLP balance at the beginning of the year $6,800 
Amount Alexander has to repay for the year $850 ($6,800 divided by 8) 
Amount Alexander designates as a repayment for the year $850 
LLP balance for the following year $5,950 
 
Year: 2010 
LLP balance at the beginning of the year $5,950 
Amount Alexander has to repay for the year $850 ($5,950 divided by 7) 
Amount Alexander designates as a repayment for the year $4,000 
LLP balance for the following year $1,950 
 
Year: 2011 
LLP balance at the beginning of the year $1,950 
Amount Alexander has to repay for the year $325 ($1,950 divided by 6) 
Amount Alexander designates as a repayment for the year $325 
LLP balance for the following year $1,625 \\\ 
 
Situations where the repayments have to be made in less than 10 years 
 
Additional repayment rules apply if you: 
 
- die; 
- become a non-resident; or 
- are over the age of 71. 
 
If the person who made the LLP withdrawal dies 
 
Usually, if the person who made the LLP withdrawal dies, the legal 
representative (liquidator) has to include the LLP balance in the deceased 
person's income for the year of death. If the deceased person contributed to 
an RRSP in the year of death, the representative can designate the 
contributions as a repayment under the LLP using Schedule 7, RRSP Unused 
Contributions, Transfers, and HBP or LLP Activities. This reduces the LLP 
balance that has to be included in the deceased person's income. 
 
Note 
An LLP student who dies may not have been the person who made the LLP 
withdrawal. If this is the case, the person who made the withdrawal makes the 
required LLP repayments over the usual 10-year period. 
 
LLP election on death 
 
If, at the time the person who made the LLP withdrawal dies, he or she has a 
spouse or common-law partner who is a resident of Canada, that individual can 
elect jointly with the deceased person's legal representative (liquidator) to 
make the repayments and to not include the LLP balance in the deceased 
person's income. If the surviving spouse or common-law partner is also the 
representative, he or she makes the election. 
 
To make this election, the surviving spouse or common-law partner and the 
deceased person's legal representative sign a letter and attach it to the 
deceased person's tax return for the year of death. The letter should state 
that an election is being made to have the surviving spouse or common-law 
partner make the repayments under the LLP, and to not have the income 
inclusion rule apply for the deceased person. The deceased person's LLP 
balance then becomes the survivor's LLP balance. The surviving spouse or 
common-law partner makes the repayments to his or her own RRSPs. 
 
Note 
If an election is made and the deceased person had not made a repayment for 
the year of death, no repayment will be required for that year for the 
deceased. 
 
 
PAGE 13 
 
If the surviving spouse or common-law partner has no LLP balance of his or 
her own at the time the person who made the LLP withdrawal dies, the survivor 
is deemed to be the LLP student for the LLP balance taken over from the 
deceased person. The surviving spouse or common-law partner will have to make 
repayments to his or her RRSP over the normal 10-year repayment period, 
determined as though the year of his or her first LLP withdrawal is the year 
the person died. For more information on when the repayment period will 
begin, see "When and how much to repay" on page 9 and the chart on page 10. 
 
If the surviving spouse or common-law partner wants to make LLP withdrawals, 
the LLP balance taken over from the deceased person will limit the amount he 
or she can withdraw. 
 
The survivor's total limit will be $20,000 minus the LLP balance taken over 
from the deceased person. The annual LLP limit for the year of death will be 
$10,000 minus the remaining LLP balance of the deceased person. 
 
Example 11 
Isabelle died in 2011. At the time of death, she had an LLP balance of 
$7,200. Her repayment period is from 2010 to 2019. Her husband Bruno is her 
legal representative (liquidator). 
 
Bruno decides to elect to make the repayments. When he prepares Isabelle's 
tax return for 2011, he does not include her LLP balance in her income. 
Instead, he writes a letter explaining that he is electing to make his late 
wife's LLP repayments. He signs the letter and attaches it to her return. 
Bruno becomes an LLP participant in 2011 having an LLP balance of $7,200. 
 
If Bruno is not entitled to the education amount as a full-time student for 
at least three months in both 2012 and 2013, his 10-year repayment period 
will begin in 2013. He may choose to make repayments in 2011 or 2012, in 
which case they will be applied to the balance to reduce or eliminate the 
required repayment in 2013 and subsequent years. For more information see 
"What if you want to repay earlier?" on page 11. 
 
If Bruno wants to participate in the LLP for his own education, his total LLP 
limit is now $20,000 minus the remaining LLP balance from Isabelle. In 
addition, his annual LLP limit for 2011 is $10,000 minus the remaining LLP 
balance from Isabelle. 
 
If Bruno did not make the election, he would have to include $7,200 as income 
on line 129 of Isabelle's final tax return for 2011. 
 
If the surviving spouse or common-law partner already had an LLP balance of 
his or her own at the time the person dies, the deceased person's LLP balance 
is added to the survivor's LLP balance. This may cause the survivor's LLP 
balance to be more than the $10,000 annual limit or the $20,000 total limit. 
If this occurs, we will not include the excess in the income of either the 
survivor or the deceased person. The surviving spouse or common-law partner 
has to repay the new balance over his or her own repayment period. 
 
Example 12 
Irene died on June 10, 2011. At the time of death, she had an LLP balance of 
$7,000 to be repaid. Irene's common-law partner Paul is the estate's legal 
representative (liquidator). He decides to make Irene's LLP repayments. He 
has his own LLP balance of $14,000, and his repayment period is from 2011 to 
2020. Paul will add Irene's LLP balance of $7,000 to his own LLP balance of 
$14,000. However, Paul is only required to make a repayment of $1,400 in 2011 
based on his own LLP balance of $14,000 at the beginning of the year. If he 
pays only the required amount in 2011, his minimum LLP repayment in 2012 will 
be $2,177 ($19,600 divided by 9). 
 
If you become a non-resident 
 
If you become a non-resident of Canada after the year you made an LLP 
withdrawal, you have to include your LLP repayable balance in income on your 
tax return for the year you become a non-resident or repay that balance to 
your RRSP. The due date for this repayment is whichever is earlier: 
 
- before you file your return for the year you become a non-resident; or 
- 60 days after you become a non-resident. 
 
You have to designate your repayment for the year by completing Schedule 7 
and filing it with your tax return for the year that you become a non-
resident. If you do not repay your LLP balance by the due date, you have to 
include the unpaid amount in your income for the year that you became a non-
resident. The amount is included in income for the period you were a resident 
of Canada. 
 
If you become a non-resident before the end of the year in which you make an 
LLP withdrawal, you have to cancel your LLP withdrawals by paying them back 
to your RRSPs. 
 
If you are a non-resident of Canada when you file your tax return for the 
year in which you made the LLP withdrawal, the due date for the cancellation 
payment is whichever is earlier: 
 
- the date you file your return for the year you made the withdrawal; or 
- December 31 of the year after the year of the withdrawal. 
 
 
PAGE 14 
 
If you are a resident of Canada when you file your tax return for the year in 
which you made the LLP withdrawal, the due date for the cancellation payment 
is December 31 of the year after the year you made the withdrawal. 
 
When you make the cancellation payment to your RRSPs, your RRSP issuer will 
give you a receipt. Complete the cancellation form on page 17 and send it, 
along with the receipt, to the address shown on the form. 
 
If you do not make the cancellation payment by the due date, we will include 
the LLP withdrawal in your income for the year you made it. You may be 
charged interest, if applicable. 
 
Options when you turn 71 
 
After the end of the year you reach the age of 71, you will not be able to 
repay any withdrawals to your RRSP. This is because you cannot contribute to 
an RRSP after the end of the year you turn 71 years old. 
 
In the year you turn 71, you can choose one of the following: 
 
- repay to your RRSP your remaining repayable balance; 
 
- make a partial repayment to your RRSP. Your remaining repayable balance at 
the beginning of the year you turn 72 will be divided by the number of years 
remaining in your repayment period, and that calculated amount will be 
included as income on line 129 of your tax return for each of those years; or 
 
- make no repayment to your RRSP. Your remaining repayable balance at the 
beginning of the year you turn 71 will be divided by the number of years 
remaining in your repayment period, and that calculated amount will be 
included as income on line 129 of your tax return for each of those years. 
 
Example 13 
In 2004, at the age of 64, Henry makes an LLP withdrawal of $9,000. His 
repayment period began in 2009. The required annual repayment is $900. 
 
In 2011, he reaches the age of 71. Henry's LLP balance at the beginning of 
2011 is $7,200 and he can choose to make an LLP repayment, or to include $900 
in his income. 
 
In 2011, Henry decides to contribute $3,000 to his RRSPs and to designate 
that amount as a repayment under the LLP. This leaves him with an unpaid 
balance of $4,200 at the end of 2011. Henry will have to include $600 ($4,200 
divided by 7) in income for each year from 2012 to 2018. 
 
If he did not repay any part of the $7,200, he would have to include $900 in 
income each year from 2011 to 2018. If he repaid the entire $7,200, he would 
not have to include any part of this amount in his income. 
 
 
PAGE 15 
 
Appendix - Effect of LLP on RRSP deductions 
 
\\\ Calculating the part of RRSP contributions that is not deductible for any 
year 
 
Use a separate chart for each LLP withdrawal. 
 
Area 1 - Complete this area if you are the only one who contributed to your 
RRSP during the 89 day period just before you made an LLP withdrawal from 
that RRSP. 
 
Line 1: RRSP account number ^
 
Line 2: Amounts you contributed to the above RRSP during the 89 day period 
just before you made an LLP withdrawal from that RRSP* $^
 
Line 3: Fair market value of the above RRSP right after you made an LLP 
withdrawal ^
 
Line 4: Line 2 minus line 3 (if negative, enter "0"). This is the amount of 
your contributions to the RRSP shown on line 1 that you cannot deduct for any 
year. = $^
 
Area 2 - Complete this area if you contributed to your spouse's or common law 
partner's RRSP during the 89 day period just before your spouse or common law 
partner made an LLP withdrawal from that RRSP. 
 
Line: 5. RRSP account number ^
 
Line: 6. Amounts you and your spouse or common law partner contributed to the 
above RRSP during the 89 day period just before your spouse or common law 
partner made an LLP withdrawal from that RRSP** $^
 
Line: 7. Fair market value of the above RRSP right after your spouse or 
common law partner made an LLP withdrawal ^
 
Line: 8. Line 6 minus line 7 (if negative, enter "0"). This is the amount of 
the contributions to the RRSP shown on line 5 that is not deductible for any 
year.*** = $^
 
* Do not include: 
 
- any amounts for which you did not receive an official RRSP receipt; 
 
- contributions representing lump sum amounts (for example, retiring 
allowances) that you transferred to this RRSP (you have to include amounts 
you contributed to another RRSP during the 89 day period just before your 
withdrawal that were transferred to the RRSP identified on line 1); 
 
- the excess amount that you withdrew from your RRSPs in connection with the 
certification of a provisional past service pension adjustment, which you 
recontributed to this RRSP for the year and for which you claim or will claim 
a deduction; 
 
- an amount you contributed to this RRSP that was refunded to you as an 
undeducted amount (you may have completed Form T3012A, Tax Deduction Waiver 
on the Refund of Your Unused RRSP Contributions Made in    ); or 
 
- amounts you contributed as a repayment or cancellation payment under the 
Home Buyers' Plan. 
 
** Do not include: 
 
- any amounts for which you or your spouse or common law partner did not 
receive an official RRSP receipt; 
 
- contributions your spouse or common law partner made for amounts that he or 
she transferred to this RRSP (you have to include amounts that your spouse or 
common law partner contributed to another RRSP during the 89 day period just 
before the withdrawal that he or she transferred to the RRSP identified on 
line 5); 
 
- the excess amount that your spouse or common law partner withdrew from his 
or her RRSPs in connection with the certification of a provisional past 
service pension adjustment, which he or she recontributed to this RRSP for 
the year and for which he or she claims or will claim a deduction; 
 
- an amount you or your spouse or common law partner contributed to this RRSP 
that was refunded to the designated person as an undeducted amount (the 
designated person may have completed Form T3012A, Tax Deduction Waiver on the 
Refund of Your Unused RRSP Contributions Made in XXXX); or 
 
- amounts your spouse or common law partner contributed as a repayment or 
cancellation payment under the Home Buyers' Plan. 
 
*** If both you and your spouse or common law partner made contributions to 
the above RRSP during the 89 day period just before your spouse or common law 
partner made an LLP withdrawal, the earliest contributions made during this 
period are non deductible. \\\ 
 
 
PAGE 16 
 
RC96 E (11) 
 
Canada Revenue Agency 
 
LIFELONG LEARNING PLAN (LLP) REQUEST TO WITHDRAW FUNDS FROM AN RRSP 
 
- Use this form to make a withdrawal from your RRSP under the LLP. Complete 
Part 1, and give the form to your RRSP issuer. 
 
- For more information about the LLP, who is eligible to use it and 
qualifying educational programs and designated educational institutions, see 
Guide RC4112, Lifelong Learning Plan (LLP). 
 
Part 1 - Complete this part to make an LLP withdrawal from your RRSP 
 
Name ^
Social insurance number (enter 9-digit number) ^
 
Address ^
City ^
Province or territory ^
Postal code ^
 
Who is the LLP student? (tick only one box) (enter an "X" to the applicable) 
You ^
Your spouse or common-law partner ^
 
If you checked "Your spouse or common-law partner", enter below his or her 
name and social insurance number. 
 
Note: The LLP student must remain the same for all withdrawals in all years 
in the current participation. 
 
Name of your spouse or common-law partner ^
 
Social insurance number (enter 9-digit number) ^
 
1. Has the LLP student enrolled in a qualifying educational program at a 
designated educational institution, or received a written offer to enrol 
before March of next year in such a program? Yes or No ^
 
If Yes Go to question 2. 
If No You cannot make an LLP withdrawal. Do not complete the rest of this 
form. 
 
2. Is the student enrolling as a full-time student or a part-time student? 
Full-time ^
or Part-time. ^
If Full-time Go to question 4. 
If Part-time Go to question 3. 
 
3. Does the student meet one of the disability conditions explained in Guide 
RC4112? Yes or No ^
 
If Yes Go to question 4. 
If No You cannot make an LLP withdrawal. Do not complete the rest of this 
form. 
 
4. Have you made LLP withdrawals in previous years of the current 
participation? Yes or No ^
If Yes Go to question 5. 
If No Go to question 6  
 
5. Is this withdrawal being made after January of the fourth calendar year 
after the year of your first LLP withdrawal? Yes or No ^
 
If Yes You cannot make another LLP withdrawal until the year after the year 
you bring your LLP balance to zero. Do not complete the rest of this form. 
If No Go to question 6. 
 
6. Line A: How much do you want to withdraw? $^
 
7. Line B: Is this your first LLP withdrawal this year? $^ 
Yes or No ^
If Yes Go to question 8. 
If No How much have you already withdrawn under the LLP this year? 
 
If the total of lines A and B is more than $10,000, your RRSP issuer will 
withhold tax on the part of your withdrawal that exceeds the $10,000 limit. 
You have to include the part that exceeds the $10,000 limit in your income on 
your income tax and benefit return. 
 
8. Line C: How much have you withdrawn under the LLP in previous years of 
your current participation? $^
 
Do not include amounts that were included as income in your previous year's' 
income tax and benefit returns because you exceeded the $10,000 limit. If the 
total of lines A, B, and C is more than $20,000, your RRSP issuer will 
withhold tax on the part of your withdrawal that exceeds the $20,000 limit. 
You have to include the part that exceeds the $20,000 limit in your income on 
your income tax and benefit return. 
 
9. What is the account number of the RRSP from which you want to make the LLP 
withdrawal? ^
 
I certify that the information given in Part 1 of this form is, to the best 
of my knowledge, correct and complete. 
 
Signature of participant ^
Date (Year/Month/Day) ^
 
Part 2 - To be completed by the RRSP issuer 
 
- Do not send us a copy of this form. Keep the form for your records and give 
a copy to the LLP participant. 
 
- If the total of lines A and B above exceeds $10,000 or if the total of 
lines A, B, and C above exceeds $20,000, withhold tax only on the excess 
amount. 
 
- Report the amount withdrawn in box 25 of a T4RSP slip issued in the name of 
the RRSP annuitant for the year of the withdrawal. 
 
- For more information on how to report LLP withdrawals, see Guide T4079, 
T4RSP and T4RIF Guide. 
 
RRSP issuer's name ^
 
Address ^
City ^
Province or territory ^
Postal code ^
Phone number (including area code) ^
 
Amount withdrawn $^
 
Date of withdrawal (Year/Month/Day) ^
 
Privacy Act, Personal Information Bank Number CRA PPU 005
 
 
PAGE 17 
 
\\\ LIFELONG LEARNING PLAN (LLP) 
CANCELLING A WITHDRAWAL MADE IN XXXX 
 
Fill out this form to tell us that you are cancelling an LLP withdrawal. 
Complete the title by writing the year you made the withdrawal on the blank 
line. 
 
You can only cancel a withdrawal if you met the LLP rules when you made the 
withdrawal. The reasons listed below are the only acceptable ones for 
cancelling an LLP withdrawal. Tick (3) the box beside the reason that applies 
to you. 
 
The student had received written notification that he or she was entitled to 
enrol full time in a qualifying educational program when you made the 
withdrawal but did not enrol in time. ^
 
The student left the program before April of the year after the withdrawal, 
and 75% or more of the tuition was refundable. ^
 
You became a non resident of Canada before the end of the year in which you 
made the withdrawal. ^
 
You can cancel a withdrawal by repaying the amount you withdrew from your 
RRSP. You can make your cancellation payment to any of your RRSPs, or open a 
new RRSP. If you do not repay all the funds you withdrew, you have to include 
the unpaid amounts in your income for the year they were withdrawn. 
 
Information about the RRSP owner (this is the individual who made the RRSP 
withdrawal) 
 
Last name ^
First name and initials ^
Social insurance number (enter 9 digits) ^
 
Address ^
 
City ^
Province or territory ^
Postal code ^
Telephone number (Enter regional code)^
 
Amount withdrawn $^
Amount of cancellation payment $^
Date of cancellation payment (Year/Month/Day) ^
 
RRSP owner's signature ^
 
Send this form and your official RRSP contribution receipt to: 
 
Pension Workflow Section 
Ottawa Technology Centre 
875 Heron Road 
Ottawa ON K1A 1A2 \\\ 
 
 
PAGE 18 (blank) 
 
 
PAGE 19 
 
For more information 
 
What if you need help? 
 
If you need help after reading this guide, visit www.cra.gc.ca or call 1-800-
959-8281. 
 
Forms and publications 
 
To get our forms or publications, go to www.cra.gc.ca/forms or call 1-800-
959-2221. 
 
Guide 
 
RC4135 Home Buyers' Plan (HBP) 
 
Pamphlets 
 
P105 Student and Income Tax 
RC4059 My Account for Individuals 
 
Forms 
 
Schedule 7 RRSP Unused Contributions, Transfers, and HBP or LLP Activities 
RC96 Lifelong Learning Plan (LLP) Request to Withdraw Funds from an RRSP 
T2202 Education and Textbook Amount Certificate 
 
My Account 
 
My Account is a secure, convenient, and time-saving way to access and manage 
your tax and benefit information online, seven days a week! If you are not 
registered with My Account but need information right away, use Quick Access 
to get fast, easy, and secure access to some of your information. For more 
information, go to www.cra.gc.ca/myaccount or see Pamphlet RC4059, My Account 
for individuals. 
 
Teletypewriter (TTY) users 
 
TTY users can call 1-800-665-0354 for bilingual assistance during regular 
business hours. 
 
Your opinion counts 
 
If you have any comments or suggestions that could help us improve our 
publications, we would like to hear from you. Please send your comments to: 
 
Taxpayer Services Directorate 
Canada Revenue Agency 
750 Heron Road 
Ottawa ON K1A 0L5