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).
What is the HBP?
5 f' @: w7 n. i+ wThe HBP is a program that allows you to withdraw up
to $20,000 from your registered retirement savings plans
% i) l5 r# f8 j" C6 G(RRSPs) to buy or build a qualifying home. However, the
" R2 Y1 \$ }+ U$ Z; s3 r0 kprogram sets out certain conditions for participation. If an
individual meets all the applicable HBP conditions, the
withdrawals will not have to be included in his or her
6 [- N* I, S6 V4 }income, and the RRSP issuer will not withhold tax on these
amounts. If you buy a qualifying home with your spouse or
; @3 y! E9 X+ @/ o! X4 F/ W. Ccommon-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
6 c. B6 ^1 n5 Z! sRRSPs within a 15-year period. Generally, you will have to
( R6 M) ~* a+ W- r% R7 q' W# ^repay an amount to your RRSPs each year, starting the
9 F+ E, \0 {1 g3 W  h; b3 l, ~0 H0 Psecond year after the funds are withdrawn, until you have
/ E5 P! P7 h; ]8 R9 n, H9 f  irepaid the total amount you withdrew. If you do not repay
1 X1 S- m( O; _0 S3 \# v2 Cthe amount due for a year, it will have to be included in
your income for that year.

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