Home Buyers’ Plan

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Is this guide for you?
Use this guide if you want information about the rules that
& E; D* m  T# z* n5 E; Xapply to the Home Buyers’ Plan (HBP).
; c" n- x/ M  Q2 g4 b: aWhat is the HBP?
+ F6 V6 F/ X, E" w4 O& m# A3 |  E. jThe HBP is a program that allows you to withdraw up
, }! m" M. {- |- e9 b" Z/ T; xto $20,000 from your registered retirement savings plans
3 i3 j; P- y# L$ o5 ]0 {" U(RRSPs) to buy or build a qualifying home. However, the
program sets out certain conditions for participation. If an
/ o* M  R5 K" i1 {individual meets all the applicable HBP conditions, the
withdrawals will not have to be included in his or her
6 x5 Y5 j3 e: L4 C, q; u9 |& x; Tincome, and the RRSP issuer will not withhold tax on these
+ x" `: P* m* P, xamounts. If you buy a qualifying home with your spouse or
common-law partner, or with other individuals, each of
/ u* U1 U; }2 Y1 ^5 _' Nyou 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
8 ^1 K6 I: y: Y# Q  Grepay an amount to your RRSPs each year, starting the
5 a" n) x2 y, {  E; gsecond year after the funds are withdrawn, until you have
- @8 v: ]1 w' x1 C" O; R+ drepaid 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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