Home Buyers’ Plan

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Is this guide for you?
& w. L( B; b9 p/ J% oUse this guide if you want information about the rules that
! d0 C6 ]% F2 ], X: T1 Z/ dapply to the Home Buyers’ Plan (HBP).
, Z8 M8 F; y0 n4 }What is the HBP?
) s6 w7 H& O5 H  y/ [( M/ U# {# O9 nThe HBP is a program that allows you to withdraw up
to $20,000 from your registered retirement savings plans
(RRSPs) to buy or build a qualifying home. However, the
program sets out certain conditions for participation. If an
individual meets all the applicable HBP conditions, the
1 }4 j, ~7 t9 y4 H4 Y, ?* C9 N$ hwithdrawals will not have to be included in his or her
. C" ?) o5 o) n* u+ ^* _# i1 h2 Xincome, 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
" H- ~9 r) r+ g* M% Fyou can withdraw up to $20,000.
& ?  B  {5 e- I, {' t( x) [Under 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
$ M" u( y+ U5 p) G, bsecond year after the funds are withdrawn, until you have
& d5 b  ^- L9 [; g6 J6 ]repaid the total amount you withdrew. If you do not repay
1 ]8 G- `9 z% H9 }8 Ythe amount due for a year, it will have to be included in
: P) |) @! Y% i( f" u0 N; uyour income for that year.

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再详细一点就好了。

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