Home Buyers’ Plan

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Is this guide for you?
) o2 f- ]& `8 }! C/ o! l9 u  aUse this guide if you want information about the rules that
apply to the Home Buyers’ Plan (HBP).
% i4 w+ u, O/ G# P1 u# K5 |) N" W% ZWhat is the HBP?
( g/ d# s2 a( R! x/ ~" wThe HBP is a program that allows you to withdraw up
to $20,000 from your registered retirement savings plans
- J4 M% [  Z1 X(RRSPs) to buy or build a qualifying home. However, the
: p, S$ e- Q, F) U$ ~2 zprogram sets out certain conditions for participation. If an
$ f6 }1 V% j" U4 F  Lindividual meets all the applicable HBP conditions, the
) X! j# d3 y9 X8 c/ d' @; v0 x- Y- Dwithdrawals will not have to be included in his or her
' s% Y( L4 h& ?4 F4 @+ hincome, and the RRSP issuer will not withhold tax on these
! f2 ]& |- f7 T' R( w$ vamounts. If you buy a qualifying home with your spouse or
* H* k1 O( D# A( K+ P- c, i4 J: Scommon-law partner, or with other individuals, each of
( \$ U! W# C# t9 D1 m: u$ ]$ h. cyou can withdraw up to $20,000.
Under the HBP, you have to repay all withdrawals to your
( R3 x) _0 N* e& ?' w2 zRRSPs within a 15-year period. Generally, you will have to
repay an amount to your RRSPs each year, starting the
9 e& D2 m0 b8 i0 |/ X6 ~4 y; C( Ysecond year after the funds are withdrawn, until you have
7 L1 ~1 R  ?5 j( H4 s& E& }1 }repaid the total amount you withdrew. If you do not repay
8 U0 A4 K! Q4 hthe 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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