Home Buyers’ Plan

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Is this guide for you?
" u. K1 J# D1 t9 C- j4 D( l' fUse this guide if you want information about the rules that
apply to the Home Buyers’ Plan (HBP).
What is the HBP?
The HBP is a program that allows you to withdraw up
- u: d" ~4 S" v- R+ L& Eto $20,000 from your registered retirement savings plans
( s% ^' z, p% O2 r: D6 F(RRSPs) to buy or build a qualifying home. However, the
& F9 B8 W0 [1 |program sets out certain conditions for participation. If an
individual meets all the applicable HBP conditions, the
8 V4 m5 b: {/ @$ r  Qwithdrawals will not have to be included in his or her
' X5 I% G' S. ]0 i7 n7 U2 r' Vincome, and the RRSP issuer will not withhold tax on these
amounts. If you buy a qualifying home with your spouse or
/ l  ?5 A- P3 O0 pcommon-law partner, or with other individuals, each of
, D2 S6 w# n$ H1 x4 H8 L/ o. Xyou 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
+ ~% q8 l6 |8 k4 ?1 c+ }repay an amount to your RRSPs each year, starting the
5 O3 d: F: D. }* N% o+ I5 u' ?/ T7 csecond year after the funds are withdrawn, until you have
' v; W; t- B" O8 zrepaid the total amount you withdrew. If you do not repay
6 k, S0 `! w& l! b! ^% O, X- xthe 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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