Home Buyers’ Plan

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Is this guide for you?
Use 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
to $20,000 from your registered retirement savings plans
! O! H$ J; b3 a% [2 c8 T(RRSPs) to buy or build a qualifying home. However, the
program sets out certain conditions for participation. If an
! k. O1 `  Y( g9 j! o4 J. E" Rindividual meets all the applicable HBP conditions, the
- T; z, ?4 L& V" ~5 vwithdrawals will not have to be included in his or her
( t/ {3 W9 c0 C" Gincome, and the RRSP issuer will not withhold tax on these
+ }" p7 s0 F* L  G% H" O- ^0 gamounts. If you buy a qualifying home with your spouse or
* R8 D- O3 H2 a5 \, zcommon-law partner, or with other individuals, each of
0 C7 U) u$ ?$ }' f* s7 {1 \$ t  ?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
repay an amount to your RRSPs each year, starting the
second year after the funds are withdrawn, until you have
& K* K) f) ?- ~% F' r2 arepaid the total amount you withdrew. If you do not repay
the amount due for a year, it will have to be included in
( a3 K7 `( J/ oyour 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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