Deceased participated in the Lifelong Learning Plan (LLP)

The deceased may have made a withdrawal from their RRSP and may have been making repayments to the RRSP. In this case, include on the return of the deceased person the LLP balance at the time of death.

However, you do not have to report the balance when the legal representative and the surviving spouse or common-law partner jointly elect to have the surviving spouse or common-law partner continue to make the repayments.

To make this election, the surviving spouse or common-law partner (who must be a resident of Canada) and the deceased person's legal representative sign a letter and attach it to the deceased person's income 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 their own RRSPs.

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