Home Buyers’ Plan

享受生活

Is this guide for you?
4 ~5 X) g- U( }6 D9 S+ YUse 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
to $20,000 from your registered retirement savings plans
(RRSPs) to buy or build a qualifying home. However, the
program sets out certain conditions for participation. If an
" H# j$ ~. C6 F# H/ X& Bindividual meets all the applicable HBP conditions, the
7 n2 e/ f& q) |$ b1 W4 W+ R3 zwithdrawals will not have to be included in his or her
! j& n- ~  ~( G+ uincome, and the RRSP issuer will not withhold tax on these
7 q( }( P3 l! U( ]amounts. If you buy a qualifying home with your spouse or
8 e/ a7 I* c7 B0 M5 Z0 S1 i: [common-law partner, or with other individuals, each of
6 k/ C' a; u, W" t# Z7 P0 R2 t) v4 zyou can withdraw up to $20,000.
Under the HBP, you have to repay all withdrawals to your
RRSPs within a 15-year period. Generally, you will have to
" _/ G; d! G7 S8 Q: Crepay an amount to your RRSPs each year, starting the
; P. H+ e+ ^  Y8 ^) B) C7 Bsecond year after the funds are withdrawn, until you have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
( L- Y8 O+ j! X  ryour income for that year.

平常

再详细一点就好了。

享受生活

有更详细的，可惜文件有200－300KB

qsy

What' meaning?