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?
The HBP is a program that allows you to withdraw up
to $20,000 from your registered retirement savings plans
(RRSPs) to buy or build a qualifying home. However, the
program sets out certain conditions for participation. If an
individual meets all the applicable HBP conditions, the
( ?, ?/ O. m; ]3 u9 ^" D" N$ dwithdrawals will not have to be included in his or her
income, and the RRSP issuer will not withhold tax on these
' ?) w3 h0 X, b# t$ P' jamounts. If you buy a qualifying home with your spouse or
# }; ?6 l% j4 V$ H4 z& s8 [common-law partner, or with other individuals, each of
you can withdraw up to $20,000.
Under the HBP, you have to repay all withdrawals to your
RRSPs within a 15-year period. Generally, you will have to
( M) Y! a3 B( M7 {  p# k9 crepay an amount to your RRSPs each year, starting the
& D7 @" A# W) d$ `6 T( S9 {1 i# ?second year after the funds are withdrawn, until you have
repaid 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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