Home Buyers’ Plan

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Is this guide for you?
Use this guide if you want information about the rules that
$ z" \/ S! N( C4 Oapply to the Home Buyers’ Plan (HBP).
What is the HBP?
6 f  x0 E; e: ZThe HBP is a program that allows you to withdraw up
to $20,000 from your registered retirement savings plans
( R1 P! S8 e2 P8 P4 d$ ^(RRSPs) to buy or build a qualifying home. However, the
program sets out certain conditions for participation. If an
7 s7 B0 L3 s* z% C8 Iindividual 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
8 o+ T4 v) D5 y6 k# j: |/ ?. iamounts. If you buy a qualifying home with your spouse or
8 y3 Q9 P; [" b/ m  `common-law partner, or with other individuals, each of
. k. k: I& |: O9 t' p# zyou can withdraw up to $20,000.
' R. C$ y/ _% @! ]Under the HBP, you have to repay all withdrawals to your
! Z1 M( W% |1 [8 e6 n, L5 BRRSPs within a 15-year period. Generally, you will have to
) c: r" g2 P7 _+ Yrepay an amount to your RRSPs each year, starting the
second year after the funds are withdrawn, until you have
2 V' G7 F( V( arepaid the total amount you withdrew. If you do not repay
- c1 a  L+ I6 i/ u' H+ ]8 |3 Athe amount due for a year, it will have to be included in
3 B5 T* k5 a, U+ c' I3 Cyour income for that year.

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