Home Buyers’ Plan

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Is this guide for you?
- a8 F" Y- N& B/ A* GUse this guide if you want information about the rules that
apply to the Home Buyers’ Plan (HBP).
0 N! a$ i. I& dWhat is the HBP?
- k: y' c( W) F- g1 S+ gThe HBP is a program that allows you to withdraw up
to $20,000 from your registered retirement savings plans
(RRSPs) to buy or build a qualifying home. However, the
program sets out certain conditions for participation. If an
6 ~, m8 q3 h/ E) c8 L: W* E  m9 Oindividual meets all the applicable HBP conditions, the
withdrawals will not have to be included in his or her
income, and the RRSP issuer will not withhold tax on these
: A6 v/ p" F! Y+ q2 Camounts. If you buy a qualifying home with your spouse or
" O7 s$ {- X5 ~: k  Gcommon-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
repay an amount to your RRSPs each year, starting the
second year after the funds are withdrawn, until you have
3 s7 K9 X' ?5 {repaid the total amount you withdrew. If you do not repay
the amount due for a year, it will have to be included in
, x9 w3 D( b6 R' ^. `your income for that year.

平常

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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