Home Buyers’ Plan

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Is this guide for you?
Use this guide if you want information about the rules that
& h4 P% I- {6 V- Lapply to the Home Buyers’ Plan (HBP).
What is the HBP?
& T+ \* M( b6 j  RThe HBP is a program that allows you to withdraw up
) d$ K4 I! v5 I: l' }2 jto $20,000 from your registered retirement savings plans
2 k! X5 |" |7 x5 z$ p: G2 j(RRSPs) to buy or build a qualifying home. However, the
( B# G) q$ A" C5 fprogram sets out certain conditions for participation. If an
individual meets all the applicable HBP conditions, the
) {6 t4 S$ |' A# p2 ^" nwithdrawals will not have to be included in his or her
) A" M" C, }- l* c4 z6 ~/ lincome, and the RRSP issuer will not withhold tax on these
amounts. If you buy a qualifying home with your spouse or
common-law partner, or with other individuals, each of
you can withdraw up to $20,000.
8 K7 r: P: {; y: ]Under the HBP, you have to repay all withdrawals to your
RRSPs within a 15-year period. Generally, you will have to
) `+ p4 M% O5 E- Prepay an amount to your RRSPs each year, starting the
second year after the funds are withdrawn, until you have
repaid the total amount you withdrew. If you do not repay
+ s5 d2 U/ f1 ^& B8 A5 R2 D3 nthe amount due for a year, it will have to be included in
6 U  j' O6 Q0 O+ {- J2 W! Uyour income for that year.

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