Home Buyers’ Plan

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Is this guide for you?
/ P0 v, j7 C2 c3 IUse this guide if you want information about the rules that
apply to the Home Buyers’ Plan (HBP).
1 A' x) Y& ]& U' c) sWhat is the HBP?
The HBP is a program that allows you to withdraw up
# Z6 L+ Y- F3 M' Bto $20,000 from your registered retirement savings plans
(RRSPs) to buy or build a qualifying home. However, the
' A* m% L3 g5 ~  x- q; J) aprogram sets out certain conditions for participation. If an
individual meets all the applicable HBP conditions, the
; @! A% A: f, [3 Iwithdrawals will not have to be included in his or her
2 B' h; V1 ?/ C& X% Z: N. H2 Pincome, and the RRSP issuer will not withhold tax on these
% E% p+ T# z6 j; M4 _amounts. If you buy a qualifying home with your spouse or
common-law partner, or with other individuals, each of
you can withdraw up to $20,000.
( b2 i! e4 r$ ~* i) @Under the HBP, you have to repay all withdrawals to your
  ~; n8 m% c6 IRRSPs within a 15-year period. Generally, you will have to
0 m! \5 Q( |1 D- Q. L% C0 lrepay an amount to your RRSPs each year, starting the
5 R/ `  y  L$ _8 p' ^second year after the funds are withdrawn, until you have
  f+ d' q) Z" }repaid the total amount you withdrew. If you do not repay
1 |+ O5 ]5 A, D7 u$ J  G2 athe amount due for a year, it will have to be included in
9 K6 F: t: H9 ]- r2 j& `0 jyour 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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