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).
5 ^7 X4 W) R7 e# i& FWhat is the HBP?
The HBP is a program that allows you to withdraw up
to $20,000 from your registered retirement savings plans
(RRSPs) to buy or build a qualifying home. However, the
program sets out certain conditions for participation. If an
. D4 C* r# q2 e; {individual meets all the applicable HBP conditions, the
withdrawals will not have to be included in his or her
) W5 o0 K. B0 i( Z+ cincome, and the RRSP issuer will not withhold tax on these
* C$ Y& `0 w0 h) ?; iamounts. If you buy a qualifying home with your spouse or
common-law partner, or with other individuals, each of
8 O) z% u" u; ]1 m  Q- u% ]+ I8 h( gyou can withdraw up to $20,000.
Under the HBP, you have to repay all withdrawals to your
# V6 n" M/ B% Q5 iRRSPs within a 15-year period. Generally, you will have to
repay an amount to your RRSPs each year, starting the
* O0 R( `* p, C$ Msecond year after the funds are withdrawn, until you have
repaid the total amount you withdrew. If you do not repay
% I4 Z' }+ A/ {7 v; Rthe amount due for a year, it will have to be included in
! k9 G& e4 |6 K" \. {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?