Home Buyers’ Plan

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Is this guide for you?
Use this guide if you want information about the rules that
apply to the Home Buyers’ Plan (HBP).
What is the HBP?
The HBP is a program that allows you to withdraw up
to $20,000 from your registered retirement savings plans
3 \: `" ?, x. z) A4 x0 P(RRSPs) to buy or build a qualifying home. However, the
program sets out certain conditions for participation. If an
* E# S7 W2 c" V: cindividual meets all the applicable HBP conditions, the
1 e( Y2 E1 k5 ?+ b8 U* a' _% Vwithdrawals will not have to be included in his or her
/ N5 O" ?- x) v% W# ~income, and the RRSP issuer will not withhold tax on these
* ?% `; q+ v, k6 b8 t% [1 ?amounts. If you buy a qualifying home with your spouse or
common-law partner, or with other individuals, each of
0 P9 L  E: x0 V% ~1 _7 ^7 d: myou can withdraw up to $20,000.
& r. O* q) |# c% T- j. }Under the HBP, you have to repay all withdrawals to your
' L+ ]. j% l& w3 K" c+ TRRSPs within a 15-year period. Generally, you will have to
" i" M5 M" {9 u" k2 Brepay an amount to your RRSPs each year, starting the
8 x& T2 D) d6 ?second year after the funds are withdrawn, until you have
0 w& p3 ^. V: f* Prepaid the total amount you withdrew. If you do not repay
9 M8 `. _2 s2 V4 J) O, L* A. X# Jthe 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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