Home Buyers’ Plan

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Is this guide for you?
* x" K' A4 Y* i7 s5 m, v9 F# D) o& [5 K3 vUse this guide if you want information about the rules that
" X+ `6 r$ I0 @; m- d- l+ Uapply to the Home Buyers’ Plan (HBP).
What is the HBP?
The HBP is a program that allows you to withdraw up
) m/ e2 o7 s" P% Jto $20,000 from your registered retirement savings plans
; S5 i" u  r; n( \+ q(RRSPs) to buy or build a qualifying home. However, the
program sets out certain conditions for participation. If an
individual meets all the applicable HBP conditions, the
6 g0 [+ P, A* n5 J5 a; p6 awithdrawals will not have to be included in his or her
2 N, B7 W1 p: y" P6 O4 u! n/ W5 bincome, and the RRSP issuer will not withhold tax on these
amounts. If you buy a qualifying home with your spouse or
# A# N- L2 @$ acommon-law partner, or with other individuals, each of
you can withdraw up to $20,000.
Under the HBP, you have to repay all withdrawals to your
RRSPs within a 15-year period. Generally, you will have to
) r! ]# {) J  m) s& }+ e! Trepay an amount to your RRSPs each year, starting the
  ?7 K! n& W9 z6 l9 p; A8 ksecond year after the funds are withdrawn, until you have
" b& ^3 d8 d" t5 hrepaid the total amount you withdrew. If you do not repay
the amount due for a year, it will have to be included in
your income for that year.

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再详细一点就好了。

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有更详细的，可惜文件有200－300KB

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