Home Buyers’ Plan

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Is this guide for you?
6 H( m0 @; {! t  u# b- VUse 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
. o: `; \6 g  N, ]8 qto $20,000 from your registered retirement savings plans
(RRSPs) to buy or build a qualifying home. However, the
' z! m0 V: i3 E8 e8 C8 kprogram sets out certain conditions for participation. If an
; d' @/ R  m: L- U7 E& e" o  }individual meets all the applicable HBP conditions, the
9 `% D4 [. E% o8 G' cwithdrawals will not have to be included in his or her
9 U( g% v6 F1 y6 ]income, and the RRSP issuer will not withhold tax on these
amounts. If you buy a qualifying home with your spouse or
3 O0 N$ _, q: }. c( V' ^3 Z, ncommon-law partner, or with other individuals, each of
  W9 b4 Q; E  m3 Y4 dyou can withdraw up to $20,000.
' }, N: y! n, |# rUnder the HBP, you have to repay all withdrawals to your
, o* R( m0 P9 c+ XRRSPs within a 15-year period. Generally, you will have to
repay an amount to your RRSPs each year, starting the
: \: {& _: ~" N2 V; isecond year after the funds are withdrawn, until you have
repaid the total amount you withdrew. If you do not repay
. x) x: _7 F$ w+ ^$ {. nthe amount due for a year, it will have to be included in
/ w* y9 D8 N3 B/ L: a+ q( W( Kyour income for that year.

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再详细一点就好了。

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