Regulations are current to 2013-04-29 and last amended on 2013-02-14. Previous Versions
Lifelong Learning Plan
104.1 (1) No amount shall be deducted or withheld from a payment made by a person during the lifetime of an annuitant referred to in paragraph (a) of the definition “annuitant” in subsection 146(1) of the Act out of or under a registered retirement savings plan of the annuitant where, at the time of the payment, the annuitant has certified in prescribed form to the person that
(a) at the time of certification, the annuitant or the annuitant’s spouse or common-law partner
(i) is a full-time student in a qualifying educational program,
(ii) is a part-time student in a qualifying educational program and is entitled to the credit for mental or physical impairment under subsection 118.3(1) of the Act, or
(iii) has received notification in writing of his or her entitlement, either absolutely or conditionally, to enrol before March of the year that follows the year of certification as
(A) a full-time student in a qualifying educational program, or
(B) a part-time student in a qualifying educational program where the annuitant or the annuitant’s spouse or common-law partner is entitled to the credit for mental or physical impairment under subsection 118.3(1) of the Act;
(b) the annuitant is resident in Canada;
(c) the total amount of the payment and all other such payments received by the annuitant for a year at or before that time does not exceed $10,000; and
(d) the total payments received by the annuitant do not exceed $20,000 throughout the period in which the annuitant participates in the Lifelong Learning Plan.
(2) For the purpose of subsection (1), a “qualifying educational program” means a qualifying educational program at a designated educational institution (as those expressions are defined in subsection 118.6(1) of the Act), except that a reference to a “qualifying educational program” shall be read
(a) without reference to paragraphs (a) and (b) of that definition; and
(b) as if the reference to “3 consecutive weeks” in that definition were a reference to “3 consecutive months”.
NOTE: Application provisions are not included in the consolidated text;
see relevant amending regulations. SOR/99-19, s. 2;
SOR/2001-188, s. 14.
Non-Residents
105. (1) Every person paying to a non-resident person a fee, commission or other amount in respect of services rendered in Canada, of any nature whatever, shall deduct or withhold 15 per cent of such payment.
(2) Subsection (1) does not apply to a payment
(a) described in the definition “remuneration” in subsection 100(1);
(b) made to a registered non-resident insurer (within the meaning assigned by section 804); or
(c) made to an authorized foreign bank in respect of its Canadian banking business.
NOTE: Application provisions are not included in the consolidated text;
see relevant amending regulations. SOR/94-686, s. 49(F);
