Home Buyers’ Plan

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Is this guide for you?
  u; a& ~; h/ X" |$ dUse this guide if you want information about the rules that
apply to the Home Buyers’ Plan (HBP).
  z+ F0 v2 ?4 tWhat is the HBP?
The 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
% i& k6 O5 C9 k& Mprogram sets out certain conditions for participation. If an
! e' h9 Z+ t- l! Tindividual meets all the applicable HBP conditions, the
withdrawals will not have to be included in his or her
0 |* X4 z  z! oincome, 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
; a! m# w) ~: q* y* D; `0 k1 ?3 dyou can withdraw up to $20,000.
Under the HBP, you have to repay all withdrawals to your
9 X) K# B; V7 A! u. S# o8 L( O, ARRSPs within a 15-year period. Generally, you will have to
. A; J( Q4 @2 w* Q: Hrepay an amount to your RRSPs each year, starting the
) T  r+ r9 S, A1 H; o( _5 lsecond year after the funds are withdrawn, until you have
, Q$ f  F& R& u1 w1 Trepaid the total amount you withdrew. If you do not repay
5 K# X) l, s8 S% h) b! pthe amount due for a year, it will have to be included in
" i2 ]9 u- t4 e& y5 R. T& S, Hyour 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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