Home Buyers’ Plan

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Is this guide for you?
Use this guide if you want information about the rules that
( o* |$ i0 M' k4 fapply to the Home Buyers’ Plan (HBP).
+ T1 ?# L- t  i1 _) ?! vWhat is the HBP?
The HBP is a program that allows you to withdraw up
' S5 ?$ m% H$ a; o0 Zto $20,000 from your registered retirement savings plans
(RRSPs) to buy or build a qualifying home. However, the
8 p) F! s+ W) I! fprogram 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
* S; a% ^* S6 z0 Hincome, and the RRSP issuer will not withhold tax on these
( b* G+ h: }) D3 F/ g" namounts. If you buy a qualifying home with your spouse or
common-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
6 _- R7 p7 w& `  k3 xRRSPs within a 15-year period. Generally, you will have to
repay an amount to your RRSPs each year, starting the
second year after the funds are withdrawn, until you have
0 b3 Q" f" S1 F6 X& b' k: grepaid the total amount you withdrew. If you do not repay
) H4 |! @4 ^* L4 V; T- K* y/ tthe 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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