Home Buyers’ Plan

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Is this guide for you?
Use this guide if you want information about the rules that
$ r) |/ X8 Z2 X/ T/ |. B/ ~apply to the Home Buyers’ Plan (HBP).
; D7 B( Q+ T% W" GWhat is the HBP?
The HBP is a program that allows you to withdraw up
. o1 v& E$ }8 w, u8 t  mto $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
2 U: J0 Z( a8 b2 Hindividual 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
9 i5 o: i: o1 M3 R# G) ^0 ^+ ^! [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 $20,000.
Under the HBP, you have to repay all withdrawals to your
RRSPs within a 15-year period. Generally, you will have to
- ~2 L$ v4 t) O# t" G9 `+ ^repay an amount to your RRSPs each year, starting the
6 o6 o9 {4 ^& u# Zsecond year after the funds are withdrawn, until you have
' B- L: z+ g/ Mrepaid the total amount you withdrew. If you do not repay
- G) l9 U* _1 m. q9 v& tthe amount due for a year, it will have to be included in
  H' \( U. S9 [# `' O* x/ J) Fyour income for that year.

平常

再详细一点就好了。

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