Home Buyers’ Plan

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Is this guide for you?
7 L& j9 g; D+ M) B4 kUse this guide if you want information about the rules that
apply to the Home Buyers’ Plan (HBP).
) U. N& s: n1 G/ ~. c/ aWhat is the HBP?
The HBP is a program that allows you to withdraw up
to $20,000 from your registered retirement savings plans
(RRSPs) to buy or build a qualifying home. However, the
program sets out certain conditions for participation. If an
1 h' E$ i( J- F0 {individual 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
3 u. d$ |+ S. @$ y" {, D5 Ramounts. If you buy a qualifying home with your spouse or
! A9 ]3 ^& [; t4 i4 L1 ]common-law partner, or with other individuals, each of
" m" Z6 c& H% J  L, B% k( n4 R1 d& G- V  gyou can withdraw up to $20,000.
  d8 t4 U1 ^  J' j' mUnder the HBP, you have to repay all withdrawals to your
4 w6 f& b/ h- \$ ]/ K/ XRRSPs within a 15-year period. Generally, you will have to
repay an amount to your RRSPs each year, starting the
second year after the funds are withdrawn, until you have
; ~+ x( l/ @# K6 ~" drepaid the total amount you withdrew. If you do not repay
( y1 }* @9 D" \& sthe amount due for a year, it will have to be included in
6 L7 z3 T' X0 c# R" cyour income for that year.

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再详细一点就好了。

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