Home Buyers’ Plan

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# z! {3 T) H4 i! b& v& t- J9 [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
/ T& ?9 e7 ]) m3 l(RRSPs) to buy or build a qualifying home. However, the
- Y2 d% g. n6 r" k/ \7 Yprogram sets out certain conditions for participation. If an
) t% f7 X' v5 ^) i2 d; w* h7 V+ Jindividual meets all the applicable HBP conditions, the
1 l0 n& G: i: N# v: @8 bwithdrawals will not have to be included in his or her
+ r  Q3 k# h" a! R" sincome, and the RRSP issuer will not withhold tax on these
' \4 u2 F! x2 j+ j! e8 I: wamounts. If you buy a qualifying home with your spouse or
common-law partner, or with other individuals, each of
5 L) W& t  b" Q' b, ryou can withdraw up to $20,000.
5 m3 s7 _1 ^# lUnder the HBP, you have to repay all withdrawals to your
; P' T, R' C% T5 }% W8 @. k3 YRRSPs within a 15-year period. Generally, you will have to
+ {$ E; a' g" D4 P9 erepay an amount to your RRSPs each year, starting the
0 G0 |# k) O7 ?) k' ~second year after the funds are withdrawn, until you have
6 b7 X  r) t3 Y! _( a0 S2 T7 |repaid the total amount you withdrew. If you do not repay
# h( b. a) @2 athe amount due for a year, it will have to be included in
9 @( l' W2 Z; u5 fyour income for that year.

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