Home Buyers’ Plan

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Is this guide for you?
Use this guide if you want information about the rules that
' e' h& N7 P; s; qapply to the Home Buyers’ Plan (HBP).
- G/ W) p& D% j+ \  z5 _What is the HBP?
) g/ j# J9 R( \+ V+ G/ DThe HBP is a program that allows you to withdraw up
3 l% b* ]: z0 E# s5 l% F, r( eto $20,000 from your registered retirement savings plans
" ]- b0 F( u0 T# X, Q8 ~(RRSPs) to buy or build a qualifying home. However, the
4 C# ?& R- K7 Q; Pprogram sets out certain conditions for participation. If an
& d& c9 h: s# {2 [* N% O5 Dindividual meets all the applicable HBP conditions, the
2 S4 j/ ~8 h% y7 j/ Nwithdrawals will not have to be included in his or her
# R+ j. Y* e9 m0 }; s0 tincome, and the RRSP issuer will not withhold tax on these
amounts. If you buy a qualifying home with your spouse or
9 O0 }5 U6 Z$ C8 J+ {5 k5 ?common-law partner, or with other individuals, each of
+ Z7 v) Q% {% ~5 j! W2 Zyou can withdraw up to $20,000.
Under the HBP, you have to repay all withdrawals to your
" d/ o/ ~. S' {( @RRSPs within a 15-year period. Generally, you will have to
repay an amount to your RRSPs each year, starting the
) F! r9 L* B9 _7 ]% x* Z" Usecond year after the funds are withdrawn, until you have
repaid the total amount you withdrew. If you do not repay
the amount due for a year, it will have to be included in
# [$ c# c6 }$ W* ?) Oyour income for that year.

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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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