Home Buyers’ Plan

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Is this guide for you?
Use this guide if you want information about the rules that
8 c' m/ T' r; g. _apply to the Home Buyers’ Plan (HBP).
% \  z' b# B  F3 i' e- MWhat is the HBP?
The HBP is a program that allows you to withdraw up
, g' O/ p8 x% u. e* c: xto $20,000 from your registered retirement savings plans
(RRSPs) to buy or build a qualifying home. However, the
program sets out certain conditions for participation. If an
) h1 X, a6 {; I- uindividual meets all the applicable HBP conditions, the
6 ?3 T" I  B8 x/ Nwithdrawals will not have to be included in his or her
income, and the RRSP issuer will not withhold tax on these
amounts. If you buy a qualifying home with your spouse or
% Z6 E6 j) {% @$ g: G2 Dcommon-law partner, or with other individuals, each of
" s6 r+ n" H3 x! gyou can withdraw up to $20,000.
9 n, ?# Z6 A3 DUnder the HBP, you have to repay all withdrawals to your
9 M9 H$ K( F$ A! {% s9 T/ N. kRRSPs within a 15-year period. Generally, you will have to
! S* l2 \  r3 Q! s! D* }; Brepay an amount to your RRSPs each year, starting the
second year after the funds are withdrawn, until you have
. A8 t* f) X( d- d% Rrepaid the total amount you withdrew. If you do not repay
8 y% Z$ {3 e  r% J+ U6 [the amount due for a year, it will have to be included in
7 g! q2 V. E) w$ i7 Eyour income for that year.

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再详细一点就好了。

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