Home Buyers’ Plan

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Is this guide for you?
; e+ C' a! m' }* N" K- ZUse this guide if you want information about the rules that
apply to the Home Buyers’ Plan (HBP).
What is the HBP?
The HBP is a program that allows you to withdraw up
to $20,000 from your registered retirement savings plans
; d) K+ {5 c( v3 n; M(RRSPs) to buy or build a qualifying home. However, the
program sets out certain conditions for participation. If an
7 k% D0 g7 S2 C! A- n5 V% Lindividual meets all the applicable HBP conditions, the
7 S6 W) j8 s5 |1 p' wwithdrawals will not have to be included in his or her
- j# w% R; g, L# j% E' |4 Xincome, and the RRSP issuer will not withhold tax on these
5 R- N4 ]" G$ O8 f& \) Pamounts. If you buy a qualifying home with your spouse or
! w9 t; B* [0 a8 k5 }common-law partner, or with other individuals, each of
3 e5 h8 M1 H  S8 @6 y4 L( U/ Oyou can withdraw up to $20,000.
3 q: h. g7 g, H3 X; EUnder the HBP, you have to repay all withdrawals to your
RRSPs within a 15-year period. Generally, you will have to
" Q# |2 v. L4 ^# l1 ~7 T' E! `repay an amount to your RRSPs each year, starting the
1 Y1 F  ^8 {* i4 c0 `) f* A- Jsecond year after the funds are withdrawn, until you have
repaid the total amount you withdrew. If you do not repay
! X- N" N  @& H$ T. X! ythe amount due for a year, it will have to be included in
your income for that year.

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再详细一点就好了。

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