Home Buyers’ Plan

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7 P, |7 o# y1 y4 W0 `Use this guide if you want information about the rules that
apply to the Home Buyers’ Plan (HBP).
) D% A& E# \  ^What is the HBP?
$ J& i7 Z  f. F* p5 `The HBP is a program that allows you to withdraw up
to $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
/ U' ^& i; e( m- n0 f/ @  rindividual meets all the applicable HBP conditions, the
withdrawals will not have to be included in his or her
income, and the RRSP issuer will not withhold tax on these
5 u) _2 @: o  u) R! \% l1 xamounts. If you buy a qualifying home with your spouse or
; ?( }! n  y! `/ E  `1 ]1 B+ g% [common-law partner, or with other individuals, each of
' F3 u& N" g  Fyou can withdraw up to $20,000.
Under the HBP, you have to repay all withdrawals to your
RRSPs within a 15-year period. Generally, you will have to
repay an amount to your RRSPs each year, starting the
. L* q# f/ o5 }$ N- E- fsecond year after the funds are withdrawn, until you have
9 r  x9 _. K6 o+ d/ y) ?repaid the total amount you withdrew. If you do not repay
the amount due for a year, it will have to be included in
2 ^# n- C- \3 p1 Ayour income for that year.

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再详细一点就好了。

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有更详细的，可惜文件有200－300KB

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