Home Buyers’ Plan

享受生活

Is this guide for you?
Use this guide if you want information about the rules that
apply to the Home Buyers’ Plan (HBP).
; G$ Y5 S# ]. nWhat 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
+ \: y& ~" b( T# F" H9 w" B3 K  ?program sets out certain conditions for participation. If an
, s: h2 u0 o2 p) _2 m: e7 {  |% Oindividual meets all the applicable HBP conditions, the
withdrawals will not have to be included in his or her
" s! k4 }1 l0 L3 Aincome, and the RRSP issuer will not withhold tax on these
5 [: Q* `* f, kamounts. If you buy a qualifying home with your spouse or
common-law partner, or with other individuals, each of
& X& X# A! n. K/ \" v0 O0 {you can withdraw up to $20,000.
Under the HBP, you have to repay all withdrawals to your
7 |5 a% w4 {) i4 p3 O# pRRSPs within a 15-year period. Generally, you will have to
repay an amount to your RRSPs each year, starting the
second year after the funds are withdrawn, until you have
3 k" B7 a7 k- F$ j" M, s: grepaid the total amount you withdrew. If you do not repay
+ E# d( q5 \+ s2 F% Sthe amount due for a year, it will have to be included in
your income for that year.

平常

再详细一点就好了。

享受生活

有更详细的，可惜文件有200－300KB

qsy

What' meaning?