Home Buyers’ Plan

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Is this guide for you?
% e  H* @2 X8 N0 @' j3 F( [Use this guide if you want information about the rules that
apply to the Home Buyers’ Plan (HBP).
/ \# w! h; L/ H2 J5 {What is the HBP?
$ p3 R  C6 s6 C1 X& d) zThe HBP is a program that allows you to withdraw up
6 R+ F3 y1 f9 y4 U. R* Oto $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
0 s( y5 |# {4 t) e* ~individual meets all the applicable HBP conditions, the
withdrawals will not have to be included in his or her
: H2 Z7 z! C1 B  aincome, and the RRSP issuer will not withhold tax on these
amounts. If you buy a qualifying home with your spouse or
2 w% d& D- |& c7 {+ M- v2 Fcommon-law partner, or with other individuals, each of
  ]8 k. P# }8 F) t- I4 ^0 y) h, L7 wyou 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
5 |, G8 d. a7 I0 _second year after the funds are withdrawn, until you have
repaid the total amount you withdrew. If you do not repay
; O  S( a! Z" {% G5 Y/ E1 Gthe 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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