Home Buyers’ Plan

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Is this guide for you?
Use this guide if you want information about the rules that
/ @" Q' O6 o3 ^  U0 yapply to the Home Buyers’ Plan (HBP).
# }8 E9 z- M+ Y% W0 P" Y3 sWhat is the HBP?
The HBP is a program that allows you to withdraw up
' f4 w* W) z' B! F. _; ?5 X) zto $20,000 from your registered retirement savings plans
& @) b6 Q& z  K, \(RRSPs) to buy or build a qualifying home. However, the
program sets out certain conditions for participation. If an
: r: ~5 X! B7 n/ o! m5 R5 |2 Z9 i% Bindividual meets all the applicable HBP conditions, the
withdrawals will not have to be included in his or her
income, and the RRSP issuer will not withhold tax on these
amounts. 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
& o% s7 }5 l- A7 ~' w7 T0 ~, }RRSPs within a 15-year period. Generally, you will have to
" {# g0 H1 d' Irepay an amount to your RRSPs each year, starting the
second year after the funds are withdrawn, until you have
& @' i, [- i  A; orepaid the total amount you withdrew. If you do not repay
- f* h" m, P, othe amount due for a year, it will have to be included in
) z# q/ Z- P3 B2 c% c1 C+ ~+ byour income for that year.

平常

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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