Home Buyers’ Plan

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Is this guide for you?
Use this guide if you want information about the rules that
. T+ H1 A& b7 Y$ }' ?' Yapply to the Home Buyers’ Plan (HBP).
& j8 ^1 |7 c( n8 {+ B( y1 r6 @What is the HBP?
The HBP is a program that allows you to withdraw up
to $20,000 from your registered retirement savings plans
/ `7 O9 J$ x9 G7 a9 H& M(RRSPs) to buy or build a qualifying home. However, the
program sets out certain conditions for participation. If an
individual meets all the applicable HBP conditions, the
0 a1 r6 U, C( }9 R8 _8 hwithdrawals will not have to be included in his or her
0 ~: J+ @# }' qincome, and the RRSP issuer will not withhold tax on these
3 [8 |! |. R: K, oamounts. If you buy a qualifying home with your spouse or
4 u" s# V' o9 @4 h1 p" vcommon-law partner, or with other individuals, each of
" b! {0 f: r. b0 y' j# I4 J5 J/ Iyou can withdraw up to $20,000.
Under the HBP, you have to repay all withdrawals to your
5 o9 ?3 V$ I. K: X& PRRSPs within a 15-year period. Generally, you will have to
6 T# n) m: G9 v+ `( |$ M2 }repay an amount to your RRSPs each year, starting the
9 p  w8 y  ~! \second year after the funds are withdrawn, until you have
" Y. I; ^+ A+ \# N! trepaid the total amount you withdrew. If you do not repay
& g% J) t* T) d* G; I; n/ ?the amount due for a year, it will have to be included in
your income for that year.

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