Home Buyers’ Plan

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Is this guide for you?
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
(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
+ t% y7 s6 C7 \( owithdrawals will not have to be included in his or her
4 }0 `2 E$ v6 v3 m$ Y6 k' S% v9 w  iincome, and the RRSP issuer will not withhold tax on these
1 i0 h: W. J& y; {8 y+ Q/ P! iamounts. If you buy a qualifying home with your spouse or
common-law partner, or with other individuals, each of
you can withdraw up to $20,000.
Under the HBP, you have to repay all withdrawals to your
RRSPs within a 15-year period. Generally, you will have to
repay an amount to your RRSPs each year, starting the
* _, p3 j  u! |9 f# {second year after the funds are withdrawn, until you have
repaid the total amount you withdrew. If you do not repay
" }0 I$ q3 H, l" m4 ~2 Rthe amount due for a year, it will have to be included in
8 J, h  ]6 ~$ c3 l* \) jyour income for that year.

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再详细一点就好了。

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