Home Buyers’ Plan

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Is this guide for you?
Use this guide if you want information about the rules that
! l' Y/ D* b  japply to the Home Buyers’ Plan (HBP).
, d) M  D+ `2 qWhat is the HBP?
The HBP is a program that allows you to withdraw up
to $20,000 from your registered retirement savings plans
3 U+ J. `- p2 N* R1 }(RRSPs) to buy or build a qualifying home. However, the
2 N+ s/ j6 p5 s& u8 ?6 H1 wprogram sets out certain conditions for participation. If an
individual meets all the applicable HBP conditions, the
: F7 R; v& @$ o# R/ W: a0 z. Ewithdrawals will not have to be included in his or her
, w0 I: t! m$ r3 ^! c" l  Qincome, and the RRSP issuer will not withhold tax on these
amounts. If you buy a qualifying home with your spouse or
: j" u5 y5 d* f0 Z, tcommon-law partner, or with other individuals, each of
6 h% p4 @5 J! O2 G7 u# {. iyou can withdraw up to $20,000.
, e/ }3 \1 r, Z7 b3 O1 x! J$ DUnder the HBP, you have to repay all withdrawals to your
8 _+ }+ ^+ X1 v7 K, M. i& ~% `RRSPs within a 15-year period. Generally, you will have to
repay an amount to your RRSPs each year, starting the
6 E% M2 X& ]3 K6 ~1 o4 \$ @' ysecond year after the funds are withdrawn, until you have
" z9 J3 ~; r1 M7 _repaid the total amount you withdrew. If you do not repay
5 z& }: s' H3 s  Q1 Q. ]the amount due for a year, it will have to be included in
your income for that year.

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