Home Buyers’ Plan

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Is this guide for you?
Use this guide if you want information about the rules that
# Z' j; Z/ I  O* K; Z6 Aapply to the Home Buyers’ Plan (HBP).
What is the HBP?
The HBP is a program that allows you to withdraw up
2 w$ C, Q/ u! \to $20,000 from your registered retirement savings plans
  ]6 U& F. K) i" s/ W2 E; |(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
withdrawals will not have to be included in his or her
) T  ~: c* @/ M) Y+ E5 h* qincome, and the RRSP issuer will not withhold tax on these
amounts. If you buy a qualifying home with your spouse or
- n- |  j/ Q: y' o1 p: [common-law partner, or with other individuals, each of
you can withdraw up to $20,000.
; f4 |* j& p: h2 b  TUnder the HBP, you have to repay all withdrawals to your
& o  J4 c; z7 ~# K0 @/ v, F3 zRRSPs within a 15-year period. Generally, you will have to
2 ^* M+ ]8 V1 s4 I8 h6 x2 wrepay an amount to your RRSPs each year, starting the
* A; _! k7 Q( B% Z( csecond year after the funds are withdrawn, until you have
+ A3 E9 E! p' {! }2 ]3 j  Z+ @9 Krepaid the total amount you withdrew. If you do not repay
the amount due for a year, it will have to be included in
8 H% @: [/ k: d  t3 _your income for that year.

平常

再详细一点就好了。

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