Home Buyers’ Plan

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Is this guide for you?
( P. e" H! F* d% n4 ^1 {3 z* Q: gUse this guide if you want information about the rules that
- }0 x9 T  {& U* `apply to the Home Buyers’ Plan (HBP).
' Y0 m1 }/ Z) M8 NWhat is the HBP?
The HBP is a program that allows you to withdraw up
& n; X* e+ o# s0 O+ f& A/ nto $20,000 from your registered retirement savings plans
1 ^( b( G/ O8 q7 I% o(RRSPs) to buy or build a qualifying home. However, the
program sets out certain conditions for participation. If an
1 X+ m. t  E4 T0 v* g  ]- _) u3 M% _individual meets all the applicable HBP conditions, the
1 I+ Y& c9 G' U/ c& j. Twithdrawals will not have to be included in his or her
income, and the RRSP issuer will not withhold tax on these
7 |0 A0 @' C) v8 C5 I5 P) j% w' `# Famounts. If you buy a qualifying home with your spouse or
" i3 J; w# V  |1 @common-law partner, or with other individuals, each of
you can withdraw up to $20,000.
# x* |8 W! a" ?4 p) A5 F) VUnder the HBP, you have to repay all withdrawals to your
" i+ Z- F, _9 }  f3 xRRSPs within a 15-year period. Generally, you will have to
repay an amount to your RRSPs each year, starting the
8 I9 j5 E( S( N- z3 zsecond year after the funds are withdrawn, until you have
7 W  p$ c2 }! V# t* Krepaid the total amount you withdrew. If you do not repay
+ G0 a2 ~( J1 I- K0 uthe amount due for a year, it will have to be included in
/ d. q6 k+ l3 y% ]. @your income for that year.

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再详细一点就好了。

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