LLP Conditions – Enrolment

You can participate in the LLP if the student (you or your spouse or common-law partner) is enrolled in a qualifying educational program at a designated educational institution.

Qualifying educational program

A qualifying educational program is an educational program offered at a designated educational institution.

The program must be:

  • of a technical or vocational nature designed to provide a person with skills for, or improve a person's skills in, an occupation, in the case where the program is an educational institution certified by Employment and Social Development Canada (ESDC)
  • at a post-secondary school level, in any other case 

All programs must meet the following conditions:

  • last three consecutive months or more
  • 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.

Designated educational institution

A designated educational institution includes:

  • Canadian universities, colleges, and other eductional institutions
  • Canadian eductional certified by Employment and Social Development Canada (ESDC) providing courses that develop or improve skills in an occupation, other than courses designed for university credit
  • Universities outside Canada where the student is enrolled in a course that lasts at least three consecutive weeks and leads to a degree at the bachelor level or higher
  • Universities, colleges, or other educational institutions in the United States that give courses at the post-secondary school level if the student is living in Canada (near the border) throughout the year and commutes to that institution.

If you are not sure whether a particular institution qualifies as a designated educational institution, see Guide P105, Students and Income Tax, or call 1-800-959-8281.

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