Not all contributions you make to your RRSP or PRPP or both in the repayment year or in the first 60 days of the following year can be designated as a repayment under the LLP.

You cannot designate all following contributions that:

• your employer made to your PRPP
• you make to your spouse's or common-law partner's RRSPs (or that they make to your RRSPs)
• are amounts you transferred directly to your RRSPs from a registered pension plan, deferred profit sharing plan, registered retirement income fund, pooled registered pension plan, specified pension plan, or another RRSP
• are amounts you deducted as a re-contribution of an excess qualifying withdrawal that you designated to have a provisional past service pension adjustment approved
• are amounts that you designate as a repayment under the HBP for the year
• are amounts you contribute in the first 60 days of the repayment year, that meet one of the following conditions:
  • you deducted on your income tax and benefit return for the previous year
  • you designated as a repayment for the previous year under the HBP or the LLP
• are amounts you receive in the repayment year, (such as retiring allowances) that you include in your income, designate as a transfer to your RRSP and deduct on your income tax and benefit return for the year of receipt