Home Buyers’ Plan

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Is this guide for you?
Use this guide if you want information about the rules that
1 D. U- O) _6 D7 V  Zapply to the Home Buyers’ Plan (HBP).
! f* T- f: H$ T7 I  R8 T* {What is the HBP?
4 N+ @2 p* A& o- n( lThe HBP is a program that allows you to withdraw up
* Y* ~2 L* M3 }# C4 K  ~8 b8 Lto $20,000 from your registered retirement savings plans
(RRSPs) to buy or build a qualifying home. However, the
program sets out certain conditions for participation. If an
individual meets all the applicable HBP conditions, the
6 U' @8 l. x  v) ^. Lwithdrawals will not have to be included in his or her
. J6 B6 i, C- D8 J! k3 Pincome, and the RRSP issuer will not withhold tax on these
amounts. If you buy a qualifying home with your spouse or
common-law partner, or with other individuals, each of
* W$ E3 s; y$ F+ kyou can withdraw up to $20,000.
Under the HBP, you have to repay all withdrawals to your
) ~6 r  a- ]) K! xRRSPs within a 15-year period. Generally, you will have to
repay an amount to your RRSPs each year, starting the
/ K8 ]0 e% k9 F$ ssecond year after the funds are withdrawn, until you have
3 C4 [+ `% D" z/ Crepaid the total amount you withdrew. If you do not repay
! X5 N2 _  Q; z; |the amount due for a year, it will have to be included in
, [6 T, }1 b% k) g/ u+ Tyour income for that year.

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再详细一点就好了。

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