29 April 1999 External T.I. 9902225 - LIFELONG LEARNING PLAN - QUALIFYING COURSES

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

Principal Issues: Qualifying educational program under the LLP

Position: Question of fact - general information provided

Reasons: General opinion only

XXXXXXXXXX 			990222
M. P. Sarazin
April 29, 1999

Dear Sir:

Re: Qualifying Educational Program for Purposes of the Lifelong Learning Plan

This is in reply to your undated facsimile which we received on January 26, 1999, wherein you asked whether the XXXXXXXXXX night school program would be a qualifying educational program for purposes of the Lifelong Learning Plan (“LLP”). The expression “qualifying educational program" has the meaning assigned by proposed subsection 146.02(1) of the Income Tax Act (the "Act").

Comments

The determination of whether a specific program offered through a Canadian university will qualify as a qualifying educational program for purposes of the LLP is a question of fact. In order to make such a determination, we would have to have all of the facts related to the specific program. However, we can offer you the following general comments.

The LLP lets an individual withdraw up to $10,000 a year (to a $20,000 maximum) from his or her registered retirement savings plan (“RRSP") after 1998 to finance full-time training or education for the individual or his or her spouse. Before an individual can withdraw an amount from his or her RRSP under the LLP, the LLP student has to be enrolled in a qualifying educational program at a designated educational institution or the LLP student has to have received a written offer (a conditional written offer is acceptable) to enrol before March of the following year in a qualifying educational program at a designated educational institution.

A qualifying educational program is an educational program at a post-secondary level that requires students to spend ten hours or more on courses or work in the program, and that lasts three consecutive months or more. A course that is made up of a three hour class one night per week for three months will not, in and by itself, be a qualifying educational program because it would not satisfy one of the conditions described herein.

A designated educational institution is a university, college or other educational institution that qualifies for purposes of the education tax credit. Contact your tax services office if you are not sure whether a particular institution is a designated educational institution.

For more information regarding the LLP, you may want to get a copy of the Revenue Canada Guide titled Lifelong Learning Plan (LLP) RC4112(E) from your tax services office or you can access the guide on the Internet at www.rc.gc.ca.

We trust these comments will be of assistance.

Yours truly,

Paul Lynch
for Director
Financial industries Division
Income Tax Rulings and
Interpretations Directorate