Home Buyers’ Plan

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Is this guide for you?
Use this guide if you want information about the rules that
9 k% E- L% M: eapply to the Home Buyers’ Plan (HBP).
/ O) s3 x; Q2 ^3 pWhat is the HBP?
8 y% k. @$ @8 ]The HBP is a program that allows you to withdraw up
1 p+ e2 n. d9 J: m' Lto $20,000 from your registered retirement savings plans
(RRSPs) to buy or build a qualifying home. However, the
program sets out certain conditions for participation. If an
0 O; B7 K7 y8 X3 j. Q5 hindividual meets all the applicable HBP conditions, the
withdrawals will not have to be included in his or her
/ h  c" d5 i9 p& _) V$ ^income, and the RRSP issuer will not withhold tax on these
amounts. If you buy a qualifying home with your spouse or
4 h. W, [4 y$ e& n# l4 s* k3 [common-law partner, or with other individuals, each of
you can withdraw up to $20,000.
Under the HBP, you have to repay all withdrawals to your
4 M7 ~8 M# t2 s- h# ~RRSPs within a 15-year period. Generally, you will have to
# ~" ~8 U: {7 M* t8 wrepay an amount to your RRSPs each year, starting the
" i3 H& D: Y' i2 x, D6 Hsecond year after the funds are withdrawn, until you have
repaid the total amount you withdrew. If you do not repay
$ ?) K3 h* t% h9 ?the amount due for a year, it will have to be included in
4 a: j4 T" e& V1 F1 z$ Dyour income for that year.

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再详细一点就好了。

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