Home Buyers’ Plan

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Use this guide if you want information about the rules that
apply to the Home Buyers’ Plan (HBP).
# N7 f1 T9 H/ _7 |' o  bWhat is the HBP?
* u& ?4 \: x6 ?8 DThe HBP is a program that allows you to withdraw up
) k8 C8 r. S* Z! N% q8 q! Kto $20,000 from your registered retirement savings plans
- T9 T8 ?' E5 M(RRSPs) to buy or build a qualifying home. However, the
6 ?% x: U0 y: N; X6 @program 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
/ ]+ s' z& ]! H. y) gincome, and the RRSP issuer will not withhold tax on these
amounts. If you buy a qualifying home with your spouse or
5 x8 y8 _  x( x4 Q, Q" |2 Icommon-law partner, or with other individuals, each of
you can withdraw up to $20,000.
  }( F, Q2 R! l* ~) ^$ YUnder the HBP, you have to repay all withdrawals to your
, g+ D4 b3 {. K: I6 CRRSPs within a 15-year period. Generally, you will have to
- D5 `1 I1 O3 g. e, ]- ?+ crepay an amount to your RRSPs each year, starting the
, h8 }# Y! \, y- j  ]second year after the funds are withdrawn, until you have
, \; U) o. d/ X! v5 T: V: {0 }' Rrepaid the total amount you withdrew. If you do not repay
) l" P5 `! G& B* m: t* {the amount due for a year, it will have to be included in
  z4 B+ m* V5 P5 L+ n1 ^your income for that year.

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再详细一点就好了。

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