Home Buyers’ Plan

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Is this guide for you?
% h4 x" s, E# k3 f) |8 }" JUse this guide if you want information about the rules that
. M# h9 G4 q6 d7 Iapply to the Home Buyers’ Plan (HBP).
What is the HBP?
The HBP is a program that allows you to withdraw up
* ^5 `: l3 A  }2 ~" Xto $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
$ C' a7 t3 n" z/ qindividual 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
5 ~& r3 R" D" p2 y$ bamounts. If you buy a qualifying home with your spouse or
common-law partner, or with other individuals, each of
. N) E% J+ N) F: t# F; jyou can withdraw up to $20,000.
Under the HBP, you have to repay all withdrawals to your
RRSPs within a 15-year period. Generally, you will have to
repay an amount to your RRSPs each year, starting the
& C( K% s) ~  x% k* S* osecond year after the funds are withdrawn, until you have
" O$ t# y5 P/ `. i, t! e! F" Arepaid the total amount you withdrew. If you do not repay
the amount due for a year, it will have to be included in
your 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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