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).
+ |! V2 H# B) ]. ?& H* wWhat is the HBP?
+ ?0 O0 _4 @8 q8 u/ f" ]5 |The HBP is a program that allows you to withdraw up
5 c' G0 j1 i/ j  wto $20,000 from your registered retirement savings plans
(RRSPs) to buy or build a qualifying home. However, the
program sets out certain conditions for participation. If an
8 e* \' u1 D, n$ e$ E6 M  Zindividual meets all the applicable HBP conditions, the
4 K( v" R* j/ G0 o5 n, awithdrawals will not have to be included in his or her
1 ]3 E/ ]- h5 g1 f& g  Y3 {: @income, and the RRSP issuer will not withhold tax on these
amounts. If you buy a qualifying home with your spouse or
( O2 H! e' S. s* L7 ?common-law partner, or with other individuals, each of
# D5 o. ~7 M! u; O. z* u! x2 Syou can withdraw up to $20,000.
Under the HBP, you have to repay all withdrawals to your
6 ^3 }- l5 B. E5 G) dRRSPs within a 15-year period. Generally, you will have to
0 `: i7 R# C2 u! d- @3 O- L& {repay an amount to your RRSPs each year, starting the
second year after the funds are withdrawn, until you have
, f* j; E& r' |' k9 s% nrepaid the total amount you withdrew. If you do not repay
the amount due for a year, it will have to be included in
3 R( Z" D2 u% e) 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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