Home Buyers’ Plan

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Is this guide for you?
3 q7 g( `6 E& [% H) j9 PUse this guide if you want information about the rules that
apply to the Home Buyers’ Plan (HBP).
What is the HBP?
$ Z; A5 Z; o( j6 S$ D+ oThe HBP is a program that allows you to withdraw up
. n- g0 |3 q$ X% g6 z5 |, y% L$ {to $20,000 from your registered retirement savings plans
0 C0 z! T8 r( H: s8 [  a) G(RRSPs) to buy or build a qualifying home. However, the
! B% s+ q+ g3 z) o% E+ X' _program sets out certain conditions for participation. If an
! _/ R2 v  b3 o7 l" uindividual meets all the applicable HBP conditions, the
withdrawals will not have to be included in his or her
income, and the RRSP issuer will not withhold tax on these
& d6 e4 @$ q. u  r( eamounts. If you buy a qualifying home with your spouse or
common-law partner, or with other individuals, each of
you can withdraw up to $20,000.
. l3 N; ^( {' _/ e8 iUnder the HBP, you have to repay all withdrawals to your
RRSPs within a 15-year period. Generally, you will have to
repay an amount to your RRSPs each year, starting the
# v$ L% t: K( G' F4 O$ ysecond year after the funds are withdrawn, until you have
) k' C* Z' t$ }0 m, z/ Orepaid the total amount you withdrew. If you do not repay
: I% U$ ]& u: v) l" Nthe amount due for a year, it will have to be included in
your income for that year.

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