Home Buyers’ Plan

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Is this guide for you?
: J# z8 X  c' a; CUse this guide if you want information about the rules that
apply to the Home Buyers’ Plan (HBP).
; X  \( D- a+ Q/ K. qWhat is the HBP?
  [- u) u3 F! ^% \% b( l+ x2 |The HBP is a program that allows you to withdraw up
5 G5 ?) P) z; o3 C6 L: z2 T: @$ q4 [7 Oto $20,000 from your registered retirement savings plans
) T' T( n! u/ Y. ^& ~2 S(RRSPs) to buy or build a qualifying home. However, the
program sets out certain conditions for participation. If an
individual meets all the applicable HBP conditions, the
% |1 ^1 @7 p1 Mwithdrawals will not have to be included in his or her
income, and the RRSP issuer will not withhold tax on these
1 P$ \5 a% e' V' E0 qamounts. If you buy a qualifying home with your spouse or
common-law partner, or with other individuals, each of
4 F5 h/ r, ?0 M* U0 Byou can withdraw up to $20,000.
, F; r( D& V) b& lUnder the HBP, you have to repay all withdrawals to your
6 O8 i! ?# x, b8 sRRSPs within a 15-year period. Generally, you will have to
" o% [( w  j1 s/ Grepay an amount to your RRSPs each year, starting the
second year after the funds are withdrawn, until you have
: ~) @& T6 O' [. i' Z5 g3 }8 ?repaid the total amount you withdrew. If you do not repay
the amount due for a year, it will have to be included in
* U4 v. w. Q  `* F) `your income for that year.

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再详细一点就好了。

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