Home Buyers’ Plan

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Is this guide for you?
1 a! d+ _( d6 h7 N' xUse this guide if you want information about the rules that
1 S; _- w5 z8 x7 fapply to the Home Buyers’ Plan (HBP).
What is the HBP?
2 _) J/ V% [! b- i! G# ~. }, W% R/ PThe HBP is a program that allows you to withdraw up
; f' U/ s' n" v# J+ rto $20,000 from your registered retirement savings plans
# x9 s2 G* o4 t+ M& e. V8 V(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' G" D- e. i5 S" _withdrawals will not have to be included in his or her
; M+ g7 y1 j2 [7 nincome, and the RRSP issuer will not withhold tax on these
* x' x& H5 p, S3 b: T: R/ J' ?! u. mamounts. If you buy a qualifying home with your spouse or
! n9 p) }! C5 D* xcommon-law partner, or with other individuals, each of
+ v8 J' y# k/ k5 l  ayou can withdraw up to $20,000.
Under the HBP, you have to repay all withdrawals to your
; F7 Z5 n9 m6 ?, XRRSPs within a 15-year period. Generally, you will have to
repay an amount to your RRSPs each year, starting the
- Q8 i; X4 x5 G: q& f& vsecond year after the funds are withdrawn, until you have
9 V' }+ |6 D$ k9 Y7 T8 ]( n+ krepaid the total amount you withdrew. If you do not repay
1 s: o4 w. z, H/ g# j: a, R( Nthe amount due for a year, it will have to be included in
% P4 r8 k8 R0 C- J) Qyour income for that year.

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再详细一点就好了。

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