Home Buyers’ Plan

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Is this guide for you?
Use this guide if you want information about the rules that
: m7 v# u2 [6 E0 _: [* \apply to the Home Buyers’ Plan (HBP).
What is the HBP?
  Q) i5 a" n0 e6 x) R' {) W/ Y$ OThe 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
$ G; y0 Z1 @1 u  f2 R" tprogram sets out certain conditions for participation. If an
individual meets all the applicable HBP conditions, the
$ Y7 i# _+ K5 R6 J* d! ]withdrawals will not have to be included in his or her
* c' [6 @& q0 N: P3 rincome, and the RRSP issuer will not withhold tax on these
' g' u) o4 l) r) ^9 p2 P! ?. F, Camounts. If you buy a qualifying home with your spouse or
common-law partner, or with other individuals, each of
& \2 ^% H  K2 L' y  o" m9 b8 F+ I5 i3 `$ Qyou can withdraw up to $20,000.
Under the HBP, you have to repay all withdrawals to your
4 {/ I( T0 K/ F/ i% ?2 ^: IRRSPs within a 15-year period. Generally, you will have to
8 i" x- V) e8 _3 |repay an amount to your RRSPs each year, starting the
5 `( c3 r% e: F8 b' |% F5 `' Rsecond year after the funds are withdrawn, until you have
repaid the total amount you withdrew. If you do not repay
: n! D/ U1 I+ e& c  q7 e. g, @7 fthe amount due for a year, it will have to be included in
# K# n9 D1 F% I/ n- u, d$ \7 X9 Byour income for that year.

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再详细一点就好了。

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