Home Buyers’ Plan

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Is this guide for you?
& J$ C- N: E8 x3 \Use this guide if you want information about the rules that
0 r: E; G* U. o, I& papply to the Home Buyers’ Plan (HBP).
( D0 j6 K5 e3 r; G& K8 d/ YWhat is the HBP?
# y/ d: I$ A# z4 t8 N! D2 VThe HBP is a program that allows you to withdraw up
to $20,000 from your registered retirement savings plans
(RRSPs) to buy or build a qualifying home. However, the
program sets out certain conditions for participation. If an
3 P7 ^* l' ~# K( jindividual meets all the applicable HBP conditions, the
% ~8 m6 A( C4 Z3 P2 w1 Q4 ^withdrawals will not have to be included in his or her
6 y* v; P  R% i& w1 _% b) `4 Sincome, and the RRSP issuer will not withhold tax on these
amounts. If you buy a qualifying home with your spouse or
) x$ Y" V4 k1 P1 W! j: X7 Kcommon-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
  w1 D9 ?1 o. _, QRRSPs within a 15-year period. Generally, you will have to
repay an amount to your RRSPs each year, starting the
. a1 A# R. S2 E, Y% y0 {) m7 Msecond year after the funds are withdrawn, until you have
repaid the total amount you withdrew. If you do not repay
  H+ y. o. O7 ?" zthe amount due for a year, it will have to be included in
/ L) S0 ?4 V1 I( n; u3 iyour income for that year.

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