Home Buyers’ Plan

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Is this guide for you?
) X0 Q2 a' ]$ T9 SUse this guide if you want information about the rules that
apply to the Home Buyers’ Plan (HBP).
What is the HBP?
) a+ n7 v( M* A! E6 v! k5 G$ vThe HBP is a program that allows you to withdraw up
6 k, t$ p6 d4 K  |to $20,000 from your registered retirement savings plans
; {" Y' r8 s4 G: h. K0 m6 a. P(RRSPs) to buy or build a qualifying home. However, the
program sets out certain conditions for participation. If an
2 S1 Y8 }5 {. ^+ [( r' }individual meets all the applicable HBP conditions, the
' x3 m4 y& ]9 o; [! C, H5 }# \withdrawals will not have to be included in his or her
, u, a* x3 J- o1 x) C0 ^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
! Y* y4 H8 r8 S# B7 ~you can withdraw up to $20,000.
8 }. H4 ~( C% k8 h6 E6 Y3 GUnder 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
  J1 w8 x9 }- l! U' vsecond year after the funds are withdrawn, until you have
- y; W8 u1 t# c1 C- F- O; Rrepaid the total amount you withdrew. If you do not repay
* L9 x; p& b% E2 Lthe amount due for a year, it will have to be included in
- p  N7 @* i' w! U2 ^8 T3 dyour 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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