Cancelling a Lifelong Learning Plan withdrawal

On this page

• Cancelling a Lifelong Learning Plan (LLP) withdrawal
• How to cancel your LLP withdrawal
• Due date for cancellation payment

Cancelling a Lifelong Learning Plan (LLP) withdrawal 

You can cancel your LLP withdrawal only if one or more of the following situations apply:

• the LLP student was not enrolled in the qualifying educational program when you made the withdrawal but had received written notification that they were 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
• you became a non-resident of Canada before the end of the year in which you made an LLP withdrawal

A cancellation payment is not considered an RRSP, PRPP, and SPP contribution and therefore, must not be entered as a contribution in “Part A – Contributions” of Schedule 7, RRSP, PRPP and SPP Contributions and Transfers, and HBP and LLP Activities, as you cannot claim a deduction for this amount on your income tax and benefit return.

How to cancel your LLP withdrawal

Step 1 – Repay the amount you withdrew from your RRSP. You can make your cancellation payment to any of the following:

• the same RRSP you withdrew the funds from
• any other of your RRSPs
• a new RRSP

You cannot make a cancellation payment to your PRPP, SPP or spouse’s or common-law partner’s RRSPs or SPP. Your RRSP issuer will give you a RRSP contribution (cancellation payment) receipt.

Step 2 – Send us a letter and include all of the following:

• the information about the RRSP annuitant (this is the individual who made the RRSP withdrawal):
  • first name and initials
  • last name
  • social insurance number
  • mailing address
  • telephone number
• the year you made the withdrawal
• the amount withdrawn
• the date you became a non-resident (if applicable)
• the reason for the cancellation:
  • the LLP student was not enrolled in the qualifying educational program when you made the withdrawal but had received written notification that they were 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
  • you became a non-resident of Canada before the end of the year in which you made an LLP withdrawal
• the amount and date of the cancellation payment
• the signature of the RRSP annuitant

Step 3 – Send this letter along with your RRSP contribution (cancellation payment) receipt to the Pension Workflow Team. It can be submitted by mail or by using My Account.

If you would like to submit this information by mail, it should be sent to one of the following addresses below.

If your residential address is based in:

Ontario, Prince Edward Island, Newfoundland and Labrador, Yukon, Nunavut, Northwest Territories as well as the following cities in the province of Quebec (Montréal, Quebéc, Laval, Sherbrooke, Gatineau and Longueuil)

Send your request to:

Canada Revenue Agency
Sudbury Tax Centre
Pension Workflow Team
Post Office Box 20000, Station A
Sudbury, ON  P3A 5C1

If your residential address is based in:

Manitoba, Saskatchewan, Alberta, British Columbia, Nova Scotia, New Brunswick and the remaining areas in the province of Quebec not listed under the Sudbury Tax Centre

Send your request to:

Canada Revenue Agency
Winnipeg Tax Centre
Pension Workflow Team
Post Office Box 14000, Station Main
Winnipeg, MB  R3C 3M2

You cannot make your cancellation payment if the withdrawal did not meet the LLP conditions when you made the withdrawal. One or more of the situations listed above must apply for you to cancel your withdrawal.

Due date for cancellation payment

If you are a resident of Canada when you file your income tax and benefit 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.

If you are a non-resident of Canada when you file your income tax and benefit return for the year in which you made the LLP withdrawal, the due date for the cancellation payment is the earlier of the following dates:

• the date you file your income tax and benefit return for the year you made the withdrawal
• December 31 of the year after the year of the withdrawal