Home Buyers’ Plan

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Is this guide for you?
% w+ K* g3 ^: w6 h$ K+ \Use 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
& }3 S5 d) S* k+ b4 b9 T, v1 Fto $20,000 from your registered retirement savings plans
4 k, `0 L' m% f6 F0 ?) a8 z(RRSPs) to buy or build a qualifying home. However, the
7 P1 G9 v5 K  m# d" ?program sets out certain conditions for participation. If an
individual meets all the applicable HBP conditions, the
withdrawals will not have to be included in his or her
income, and the RRSP issuer will not withhold tax on these
amounts. If you buy a qualifying home with your spouse or
9 C1 v( A/ B6 s$ bcommon-law partner, or with other individuals, each of
+ n  _; P7 @5 ?  S! O$ w, U; kyou can withdraw up to $20,000.
! g, f5 d7 H9 f6 ~Under the HBP, you have to repay all withdrawals to your
/ U/ q1 W7 W, E* T* hRRSPs within a 15-year period. Generally, you will have to
+ [  M) V5 f; {$ Crepay an amount to your RRSPs each year, starting the
+ z9 p0 d( a+ H( Gsecond year after the funds are withdrawn, until you have
repaid the total amount you withdrew. If you do not repay
" `; b" V2 r/ X/ \4 Athe amount due for a year, it will have to be included in
1 @( Z3 }2 Z8 ~# k" I: T) W0 m1 g2 Vyour income for that year.

平常

再详细一点就好了。

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