Home Buyers’ Plan

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Is this guide for you?
; Y" {' M' a, u, lUse 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 $20,000 from your registered retirement savings plans
/ S$ q$ m% i  n(RRSPs) to buy or build a qualifying home. However, the
2 K0 \) N0 S6 b( _+ a8 b4 Yprogram sets out certain conditions for participation. If an
" q! d$ ]' j5 M9 o# ]# Z: k3 Zindividual meets all the applicable HBP conditions, the
2 }" |* s9 o' x- Q; ewithdrawals will not have to be included in his or her
income, and the RRSP issuer will not withhold tax on these
! ^3 D0 g4 X: }. h" pamounts. If you buy a qualifying home with your spouse or
6 k; M9 u1 |9 N$ gcommon-law partner, or with other individuals, each of
, s. U9 g7 Z& [7 L* K) Xyou can withdraw up to $20,000.
0 V. L  w4 c6 z% L6 hUnder the HBP, you have to repay all withdrawals to your
  l! ~1 ]6 `+ Y- W2 q# `RRSPs within a 15-year period. Generally, you will have to
1 q) {2 Z) ]- G/ |; crepay an amount to your RRSPs each year, starting the
second year after the funds are withdrawn, until you have
& n2 c9 X- z8 N# B8 s+ Frepaid the total amount you withdrew. If you do not repay
8 ]1 ^( v# O2 S# {7 e/ T2 Ythe amount due for a year, it will have to be included in
  E5 J7 _4 B# ]/ A' [your income for that year.

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再详细一点就好了。

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