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. Where an educational institution, other than one certified by Employment and Social Development Canada, offers the educational program, the program must be at a post-secondary school level. All programs must meet the following conditions:

• last three consecutive months or more; and
• 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 is a university, college, or other educational institution that qualifies for the education amount. 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.

Date modified:

2016-10-25