Repayments to your Registered Retirement Savings Plan under the Lifelong Learning Plan
Over a period of 10 years, you must repay your registered retirement savings plan (RRSP), pooled registered pension plan (PRPP) or specified pension plan (SPP) the amounts you withdrew under the lifelong learning plan (LLP). Generally, for each year of your repayment period, you must repay 1/10 of the total amount you withdrew until the LLP balance is zero.
On this page
- How to make your repayments
- When and how much to repay
- Contributions that cannot be designated as repayments
- If you want to repay earlier
- If you repay less than the amount required
- If you repay more than the amount required for a year
- Situations when the repayments must be made in less than 10 years
How to make your repayments
To make your repayments, you must contribute to your RRSP, PRPP, or SPP in the repayment year or in the first 60 days of the following year. You can make the repayments to any of your RRSPs, PRPP and to your SPP, or you can open a new RRSP.
You must designate your repayment for the year by completing Schedule 7 - RRSP, PRPP, and SPP Contributions and Transfers, and HBP and LLP Activities (included in your income tax package), and file it with your income tax and benefit return for the repayment year.
You must make your repayments to your RRSP, PRPP, or SPP even if your RRSP deduction limit is zero or a negative amount. The CRA does 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 income tax and benefit return.
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Example
Betty has an LLP balance of $7,500. Her repayment period is from 2025 to 2034. For her first repayment year, she needs to repay $750, which is 1/10 of the amount she withdrew. Betty contributes $6,000 to her RRSPs in 2025. To designate $750 as her 2025 repayment, she has to file Schedule 7 with her 2025 income tax and benefit return. Betty can deduct the remaining $5,250 she contributed if the RRSP deduction limit shown on her notice of assessment for 2024 is at least $5,250.
When and how much to repay
You will receive an LLP Statement of Account each year with your notice of assessment, notice of reassessment, or T1028 - Your RRSP, HBP, LLP or FHSA information for YYYY . This statement will show:
- the withdrawals
- your LLP balance and the amounts you have repaid to date
- cancellations, income inclusions, and the amount you must repay the following year
To view your LLP Statement of Account or to view the LLP Statement of Account on behalf of someone who has authorized you, go to Sign in to your CRA account.
If you did not receive an LLP statement of account on your notice of assessment or notice of reassessment and cannot access the information online, you can contact the CRA and request the LLP statement.
To determine when you must start repaying your LLP withdrawals, use the chart. The latest year you can start repaying your LLP withdrawals is the fifth year after your first LLP withdrawal. However, in most cases, you must start repaying your withdrawals before that year.
The CRA determines when your repayment period starts by checking if the LLP student is a qualifying student for at least three months during the year. If the LLP student does not meet this 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.
In some cases, the LLP student is not a qualifying student for at least three consecutive 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 a qualifying student for three months in any year because the student left the program, refer to If the LLP student leaves the educational program.
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Example 1
Sarah makes LLP withdrawals from 2022 to 2025. She continues her education from 2022 to 2027, and is a qualifying student up to tax year 2027. Sarah’s repayment period begins in 2027, since 2027 is the fifth year after the year of her first LLP withdrawal.
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Example 2
Joseph makes an LLP withdrawal in 2024 for a qualifying education program he is enrolled in during the same year. He is a full-time student for five months of 2024. Joseph completes the educational program in 2025, and he is a full-time student for five months in 2025. He is not considered a qualifying student for 2026 or 2027. Joseph’s repayment period begins in 2027.
Note
Even if you become bankrupt, you still must repay all your LLP withdrawals to your RRSPs. If you do not, you must 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 must start repaying your LLP withdrawals. This chart does not cover cancelling your withdrawal. For that situation, refer to How to cancel your LLP withdrawal.
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 2021, then 2026 would be the fifth year after your first LLP withdrawal.
If no, go to Step 3.
If yes, you must start repaying your LLP withdrawals this year.
Step 3
Will the LLP student be considered a qualifying student 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 considered a qualifying student for at least three months 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.
Contributions that cannot be designated as repayments
Not all contributions you make to your RRSPs, PRPPs, or SPP in the repayment year or in the first 60 days of the year after can be designated as a repayment under the LLP. You cannot designate contributions that:
- you make to your spouse's or common-law partner's RRSPs or SPP (or that they make to your RRSP)
- you transfer directly to your RRSPs, PRPPs, or SPP from a registered pension plan (RPP), deferred profit sharing plan (DPSP), registered retirement income fund (RRIF), first home savings account (FHSA), SPP, or another RRSP or PRPP
- you withdrew from one of your RRSPs, PRPPs or SPP to have a provisional past service pension adjustment approved and that you re-contributed to this RRSP, PRPP or SPP and for which you can claim a deduction
- you designate as a repayment under the Home Buyers’ Plan (HBP) for the year
- you made in the first 60 days of the repayment year, that you already deducted on your income tax and benefit return for the previous year
- you already designated as a repayment for the previous year under the HBP or the LLP
- you receive in the repayment year (such as retiring allowances) that you transfer to your RRSPs, PRPP or SPP and deduct or will deduct on your income tax and benefit return for that year
Note
If your RRSP deduction limit for the repayment year is zero, you can still contribute to your RRSPs, PRPPs or SPP and designate the amounts you contributed as a repayment under the LLP. The CRA does not consider these amounts to be RRSP contributions. Therefore, you cannot claim a deduction for these amounts on your income tax and benefit return.
If you want to repay earlier
Any payments you make before the first repayment year reduce your first required repayment. For example, if your first repayment year is 2026 and $1,000 is your required repayment and you make an early repayment of $600 in 2025, your required repayment for 2026 is $400.
If you repay less than the amount required
If you designate an amount less than the amount you must repay, you must include the difference in your income on line 12900 of your income tax and benefit return. The amount you include in your income is equal to the amount you must 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 must repay for the next year, divide your LLP balance by the number of years remaining in your repayment period.
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Example
Josée makes a $10,000 LLP withdrawal in 2023 for a four-month qualifying education program that finishes in the same year. For 2025, Josée’s repayment is $1,000 ($10,000 ÷ 10). Josée contributes $700 to her RRSPs in 2025, and she files Schedule 7 with her income tax and benefit return to designate the $700 as a repayment under the LLP.
Josée has to include $300 in her income on line 12900 of her 2025 income tax and benefit return. She determined this as follows:
Amount she has to repay for 2025 $1,000
Minus: Amount she designates as a repayment on Schedule 7 – $ 700
Amount included on line 12900 = $ 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 2026, she will have to repay $1,000 ($9,000 ÷ 9).
If you repay more than the amount required for a year
If you repay and designate more than you must repay for a year, the amount you must repay in each of the following years will be less. The LLP Statement of Account the CRA sends with your notice of assessment or notice of reassessment takes into account any additional payments you make and tells you how much you must repay for the next year. If you want to calculate the amount you must repay for the next year, divide your LLP balance by the number of years left in your repayment period.
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Example
Alexander’s repayment period began in 2021. His LLP balance was $8,500. Alexander’s repayment for 2021 was $850 ($8,500 ÷ 10). He made the repayment for 2021, 2022 and 2023. In 2024, he received an inheritance and decided to contribute $4,000 to his RRSPs and designated that amount as a repayment under the LLP for 2024. He calculates the amount he must repay for 2025 using the following chart:
Calculating the annual amount Alexander has to repay Year LLP balance at the beginning of the year Amount Alexander has to repay for the year Amount Alexander designates as a repayment for the year LLP balance for the following year 2021 $8,500 $850 ($8,500 ÷ 10) $850 $7,650 2022 $7,650 $850 ($7,650 ÷ 9) $850 $6,800 2023 $6,800 $850 ($6,800 ÷ 8) $850 $5,950 2024 $5,950 $850 ($5,950 ÷ 7) $4,000 $1,950 2025 $1,950 $325 ($1,950 ÷ 6) $325 $1,625
Situations when the repayments have to be made in less than 10 years
Additional repayment rules apply if you meet one of the following conditions:
- you die
- you reach the age of 71
- you become a non-resident of Canada
The deceased participated in the LLP dies
Usually, if the LLP participant dies, the legal representative (administrator) must include the LLP balance in the deceased person's income for the year of death.
LLP election on death
If, at the time the participant of the LLP withdrawal dies, and the deceased had a spouse or common-law partner who is a resident of Canada, that spouse or common-law partner can elect jointly with the deceased person's legal representative (administrator) 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, they make the election. To make this election, the surviving spouse or common law partner and the deceased person’s legal representative fill out Form RC98, Election to transfer the Home Buyers’ Plan (HBP) or Lifelong Learning Plan (LLP) balance at time of death or sign a letter and attach it to the deceased person’s income tax and benefit 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 to 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 RRSP, PRPP, or SPP.
Note
If this 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.
If the deceased person contributed to an RRSP, PRPP, or SPP in the year of death, the representative can designate those contributions as a repayment under the LLP by completing Schedule 7 - RRSP, PRPP, and SPP Contributions and Transfers, and HBP and LLP Activities. This reduces the LLP balance that must 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 continues to make the required LLP repayments over the usual 10-year period.
If the deceased made a withdrawal from their RRSP and was making repayments, include the LLP balance on their final return. However, this balance does not need to be reported if the legal representative and the surviving spouse or common-law partner jointly elect to have the survivor continue the repayments.
To make this election, the surviving spouse or common-law partner (who must be a Canadian resident) and the legal representative must 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
- the LLP balance should not be included in the deceased person’s income
The deceased person’s LLP balance then becomes the survivor’s LLP balance, and the survivor makes repayments to their own RRSP
If the surviving spouse or common-law partner has no LLP balance 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 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 their RRSP over the normal 10-year repayment period, determined as though the year of their first LLP withdrawal is the year the person died. For more information on when the repayment period will begin, refer to When and how much to repay and the chart.
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 they 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
Isabelle died in 2025. At the time of death, she had an LLP balance of $7,200. Her repayment period began in 2024. Her husband Bruno is her legal representative and acts as her administrator.
Bruno decides to elect to make the repayments. When he prepares Isabelle’s final income tax and benefit return for 2025, he does not include her LLP balance in her income. Instead, he fills out Form RC98 which explains that he is electing to make his late wife’s LLP repayments. He fills out Form RC98 and attaches it to her final income tax and benefit return. Bruno becomes an LLP participant in 2025 having an LLP balance of $7,200.
If Bruno is not a full-time qualifying student for at least three months in both 2026 and 2027, his repayment period will begin in 2027. He may choose to make repayments in 2025 or 2026, in which case they will be applied to the balance to reduce or eliminate the required repayment in 2027 and subsequent years. For more information, refer to If you want to repay earlier.
If Bruno wants to participate in the LLP in 2025 for his own education, his total LLP limit is now $20,000 minus the remaining LLP balance from Isabelle. As well, his annual LLP limit for 2025 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 12900 of Isabelle's final income tax and benefit return for 2025.
If the surviving spouse or common-law partner already had an LLP balance of their 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, the CRA 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 their own repayment period.
Example
Irene died on June 10, 2025. At the time of her death, she had an LLP balance of $7,000 to be repaid. Irene’s common law partner Paul is the estate’s legal representative and acts as her administrator, decides to make Irene's LLP repayment.
He has his own LLP balance of $14,000, and his repayment period began in 2025. 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 2025 based on his own LLP balance of $14,000 at the beginning of the year. If he pays only the required amount in 2025, his minimum LLP repayment in 2026 will be $2,177 ($19,600 ÷ 9).
Your options in the year you turn 71
The year after you reach the age of 71, you will not be able to repay any withdrawals to your RRSP, PRPP, or SPP. This is because you cannot contribute to an RRSP, PRPP, or SPP the year after you turn 71 years of age.
In the year you turn 71, you can choose one of the following:
- repay your remaining repayable balance to your RRSP, PRPP, or SPP
- make a partial repayment to your RRSP, PRPP, or SPP. 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 12900 of your income tax and benefit return for each of those years
- make no repayment to either your RRSP, PRPP, or SPP. 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 12900 of your income tax and benefit return for each of those years
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Example
In 2018, at the age of 64, Henry made an LLP withdrawal of $9,000. His repayment period began in 2023. The required annual repayment is $900.
In 2025, he reaches the age of 71. Henry’s LLP balance at the beginning of 2025 is $7,200 and he can choose to make an LLP repayment, or to include $900 in his income.
In 2025, Henry decides to contribute $3,000 to his PRPP 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 2025. Henry will have to include $600 ($4,200 ÷ 7) in income for each year from 2026 to 2032.
If he did not repay any of the $7,200, he would have to include $900 in income each year from 2025 to 2032. If he repaid the entire $7,200, he would not have to include any of this amount in his income.
If you become a non-resident of Canada
If you become a non-resident of Canada after the year you made an LLP withdrawal, you must include your LLP repayable balance in income on your income tax and benefit return for the year you become a non-resident or repay that balance to your RRSP, PRPP, or SPP. The due date for this repayment is the earlier of the following dates:
- before the time you file your income tax and benefit return for the year that you become a non-resident
- 60 days after you become a non-resident
You must designate your repayment for the year by completing Schedule 7 and filing it with your income tax and benefit return for the year you become a non-resident. If you do not repay your LLP balance by the due date, you must include the unpaid amount in your income for the year you became a non-resident. The amount is included in your 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 must cancel your LLP withdrawals by paying them back to your RRSP.
For more information, go to Cancelling a Lifelong Learning Plan withdrawal.