Home Buyers’ Plan

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Is this guide for you?
/ w9 Z" X3 A- F, Y" U# bUse this guide if you want information about the rules that
9 [& o+ ^' s- I- v! t. S" Qapply to the Home Buyers’ Plan (HBP).
What is the HBP?
The HBP is a program that allows you to withdraw up
% T/ V! q1 G7 i. X( \to $20,000 from your registered retirement savings plans
(RRSPs) to buy or build a qualifying home. However, the
/ f" a; W9 W9 P4 S0 c$ C+ F( `program sets out certain conditions for participation. If an
individual meets all the applicable HBP conditions, the
3 K" @5 Q# Z& s/ F- m2 X- \- Awithdrawals will not have to be included in his or her
income, 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
# o7 ]0 }( F9 J% U' ]4 Z* G: vyou can withdraw up to $20,000.
$ Y- v4 W4 X6 zUnder the HBP, you have to repay all withdrawals to your
, y1 q+ w1 d5 N9 t8 k% DRRSPs within a 15-year period. Generally, you will have to
0 D/ a! \$ {2 z6 \& _repay an amount to your RRSPs each year, starting the
second year after the funds are withdrawn, until you have
& t0 \# @6 ~/ C0 |5 frepaid the total amount you withdrew. If you do not repay
the amount due for a year, it will have to be included in
your income for that year.

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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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