Home Buyers’ Plan

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Is this guide for you?
Use this guide if you want information about the rules that
apply to the Home Buyers’ Plan (HBP).
, u& u4 L% o3 f+ N. \1 v, z' ?7 i8 eWhat is the HBP?
The HBP is a program that allows you to withdraw up
( ~8 x/ i" H; e; J% dto $20,000 from your registered retirement savings plans
: Y8 }; h2 h* S( h9 f4 x* z: k9 N(RRSPs) to buy or build a qualifying home. However, the
; S* u% {( y! `* s. h- u5 Vprogram sets out certain conditions for participation. If an
individual meets all the applicable HBP conditions, the
withdrawals will not have to be included in his or her
# K% {; o  A  v' E9 a0 ?  B3 Bincome, and the RRSP issuer will not withhold tax on these
amounts. If you buy a qualifying home with your spouse or
common-law partner, or with other individuals, each of
you can withdraw up to $20,000.
0 b0 P! B; y1 hUnder the HBP, you have to repay all withdrawals to your
RRSPs within a 15-year period. Generally, you will have to
repay an amount to your RRSPs each year, starting the
6 A. W) S& }: P& a4 Tsecond year after the funds are withdrawn, until you have
$ @& I% n/ g  O! m( I& ]repaid the total amount you withdrew. If you do not repay
; b; Z/ H7 a+ n8 F8 dthe amount due for a year, it will have to be included in
( \5 ^- G$ v6 Zyour income for that year.

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再详细一点就好了。

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