TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Assisted first-time home buyers by introducing the first-time home buyers’ tax credit and increasing the registered retirement savings plan withdrawal limit under the Home Buyers’ Plan.  3, record 1, English, - first%2Dtime%20home%20buyers%26rsquo%3B%20tax%20credit

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Aidé les acheteurs d’une première habitation en instaurant le crédit d’impôt pour l’achat d’une première habitation et en augmentant la limite des retraits admissibles d’un régime enregistré d’épargne-retraite dans le cadre du Régime d’accession à la propriété.  3, record 1, French, - cr%C3%A9dit%20d%26rsquo%3Bimp%C3%B4t%20pour%20l%26rsquo%3Bachat%20d%26rsquo%3Bune%20premi%C3%A8re%20habitation

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

The HBP is a program that allows ... to withdraw up to $20 000 in a calendar year from ... registered retirement savings plans (RRSPs) to buy or build a qualifying home.  2, record 2, English, - Home%20Buyers%27%20Plan

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Le RAP [Régime d'accession à la propriété] est un programme qui [...] permet de retirer dans une année civile jusqu'à 20 000 $ de [...] régimes enregistrés d'épargne-retraite (REERs) pour acheter ou construire une habitation admissible.  2, record 2, French, - R%C3%A9gime%20d%27accession%20%C3%A0%20la%20propri%C3%A9t%C3%A9

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The HBP [home buyers plan] participation period starts on January 1 of the year someone [receives] an eligible withdrawal from his RRSP [registered retirement savings plan] and ends in the year his HBP balance is zero.  1, record 3, English, - participation%20period

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Période qui commence le 1er janvier de l'année où quelqu'un fait un retrait admissible de ses REER [régime enregistré d'épargne-retraite] et se termine dans l'année où son solde du RAP [régime d'accession à la propriété] est égal à zéro.  1, record 3, French, - p%C3%A9riode%20de%20participation

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

"qualifying home" means (a) a housing unit located in Canada, or (b) a share of the capital stock of a cooperative housing corporation, the holder of which is entitled to possession of a housing unit located in Canada, except that, where the context so requires, the reference to a qualifying home that is a share described in paragraph (b) shall mean the housing unit to which the share described in that paragraph relates; ...  2, record 4, English, - qualifying%20home

Record number: 4, Textual support number: 1 OBS

Home buyers' Plan.  3, record 4, English, - qualifying%20home

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

«habitation admissible» a) Logement situé au Canada; b) part du capital social d'une coopérative d'habitation, qui confère au titulaire le droit de posséder un logement situé au Canada. Toutefois, la mention d'une habitation admissible qui est une part visée à l'alinéa b) vaut mention, selon le contexte, du logement auquel cette part se rapporte.  2, record 4, French, - habitation%20admissible

Record number: 4, Textual support number: 1 OBS

Régime d'accession à la propriété.  3, record 4, French, - habitation%20admissible

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

"eligible amount" in respect of an individual means an amount received at a particular time by the individual as a benefit out of or under a registered retirement savings plan where (a) the amount is received after February 25, 1992 and before March 2, 1993 pursuant to the written request of the individual in prescribed form wherein the individual sets out the location of a qualifying home (other than a qualifying home acquired by the individual or the individual’s spouse before the particular time) that the individual intends to commence using as a principal place of residence not later than 1 year after its acquisition by the individual, (b) the individual was resident in Canada at the particular time and entered into an agreement in writing before the particular time for the acquisition of the qualifying home or with respect to its construction, (c) the individual acquires the qualifying home before October 1, 1993, (d) the individual was resident in Canada throughout the period commencing immediately after the particular time and ending at the time at which the individual acquired the qualifying home, and ...  2, record 5, English, - eligible%20amount

Record number: 5, Textual support number: 1 OBS

Home Buyers' Plan.  3, record 5, English, - eligible%20amount

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Montant qu'un particulier reçoit à un moment donné à titre de prestation dans le cadre d'un régime enregistré d'épargne-retraite, si les conditions suivantes sont réunies : a) le particulier reçoit le montant après le 25 février 1992 et avant le 2 mars 1993 à sa demande écrite présentée sur formulaire prescrit dans lequel il indique l'emplacement de l'habitation admissible [...] qu'il a l'intention de commencer à utiliser comme lieu principal de résidence moins d'un an après son acquisition; b) le particulier réside au Canada au moment donné et a conclu une convention écrite avant ce moment visant l'acquisition de l'habitation admissible ou sa construction; c) le particulier acquiert l'habitation admissible avant le 1er octobre 1993; d) le particulier a résidé au Canada tout au long de la période qui commence immédiatement après le moment donné et prend fin au moment où il acquiert l'habitation admissible; [...]  2, record 5, French, - montant%20admissible

Record number: 5, Textual support number: 1 OBS

Régime d'accession à la propriété.  3, record 5, French, - montant%20admissible

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

Pamphlet of Canada Mortgage and Housing Corporation, Canadian Housing Information Centre, Ottawa, 2003.  1, record 6, English, - Impact%20of%20the%20Home%20Buyers%26rsquo%3B%20Plan%20on%20Housing%20Demand

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Dépliant de la Société canadienne d'hypothèques et de logement, Centre canadien de documentation sur l'habitation, Ottawa, 2003.  1, record 6, French, - L%27impact%20du%20r%C3%A9gime%20d%27accession%20%C3%A0%20la%20propri%C3%A9t%C3%A9%20sur%20la%20demande%20de%20logement

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

Form T1037 of Revenue Canada.  1, record 7, English, - Designating%20Your%20RRSP%20Contributions%20as%20Your%201995%20Repayment%20Under%20the%20Home%20Buyers%26rsquo%3B%20Plan

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Formulaire T1037 de Revenu Canada  1, record 7, French, - D%C3%A9signation%20de%20vos%20cotisations%20vers%C3%A9es%20%C3%A0%20un%20REER%20comme%20remboursement%20pour%201996%20dans%20le%20cadre%20du%20R%C3%A9gime%20d%27accession%20%C3%A0%20la%20propri%C3%A9t%C3%A9

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

Formulaire T1037 de Revenu Canada.  1, record 8, French, - R%C3%A9gime%20d%27accession%20%C3%A0%20la%20propri%C3%A9t%C3%A9%20%2D%20Remboursement%20du%20REER

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

Publication number T1063 of Revenue Canada.  1, record 9, English, - Home%20Buyer%27s%20Plan%2DBatch%20Header

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Publication numéro T1063 de Revenu Canada.  1, record 9, French, - R%C3%A9gime%20d%27accession%20%C3%A0%20la%20propri%C3%A9t%C3%A9%20%2D%20En%2Dt%C3%AAte%20de%20lot

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

Publication number +T1048 of Revenue Canada.  1, record 10, English, - Home%20Buyers%26rsquo%3B%20Plan%2D1993%20Income%20Inclusion%20for%20Certain%20RRSP%20Contributions

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

Publication numéro +T1048 de Revenu Canada.  1, record 10, French, - R%C3%A9gime%20d%27accession%20%C3%A0%20la%20propri%C3%A9t%C3%A9%20%2D%20Montant%20%C3%A0%20inclure%20dans%20le%20revenu%20de%201993%20en%20raison%20de%20certaines%20cotisations%20vers%C3%A9es%20%C3%A0%20un%20REER

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

Publication number +RC4135 E of Revenue Canada.  1, record 11, English, - Home%20Buyers%20Plan%28HBP%29%2DFor%201999%20Participants

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

Publication numéro +RC4052 F de Revenu Canada.  1, record 11, French, - R%C3%A9gime%20d%27accession%20%C3%A0%20la%20propri%C3%A9t%C3%A9%20%28RAP%29%20%2D%20Participants%20pour%201999

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

Published by Revenue Canada.  1, record 12, English, - RRSP%20Unclaimed%20Contributions%2C%20Transfers%2C%20and%20Designations%20of%20Repayments%20Under%20the%20Home%20Buyers%26rsquo%3B%20Plan

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Publié par Revenu Canada.  1, record 12, French, - REER%20%2D%20Cotisations%20non%20d%C3%A9duites%2C%20transferts%20et%20d%C3%A9signations%20des%20remboursements%20dans%20le%20cadre%20du%20R%C3%A9gime%20d%27accession%20%C3%A0%20la%20propri%C3%A9t%C3%A9

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

Source: guide d'information hypothécaire (CS CO-OP).  1, record 13, French, - r%C3%A9gime%20d%27accession%20%C3%A0%20la%20propri%C3%A9t%C3%A9%20au%20moyen%20du%20REER

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

"excluded withdrawal" in respect of an individual means (a) an eligible amount received by the individual, or (b) an amount (other than an eligible amount) that would, ... be an eligible amount received by the individual out of or under a registered retirement savings plan in respect of which a person is the issuer, where either (i) the individual died before 1994 and was resident in Canada throughout the period commencing immediately after the amount was received and ending at the time of the death, or (ii) the amount is repaid to a registered retirement savings plan in respect of which the person is the issuer before 1994 (or where the individual was not resident in Canada at the time the individual filed a return of income for the taxation year in which the amount was received by the individual, before the earlier of January 1, 1994 and the time at which the individual filed that return) and the issuer is notified of the repayment in prescribed form submitted to the issuer at the time the repayment is made; ...  1, record 14, English, - excluded%20withdrawal

Record number: 14, Textual support number: 1 OBS

The Home Buyers' Plan.  2, record 14, English, - excluded%20withdrawal

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

«retrait exclu» S'entend du retrait d'un particulier qui constitue : a) soit un montant admissible reçu par celui-ci; b) soit un montant (sauf un montant admissible) qui serait, (...) un montant admissible que le particulier a reçu dans le cadre d'un régime enregistré d'épargne-retraite dont une personne est l'émetteur, si l'un des événements suivants se produit : (i) le particulier est décédé avant 1994 et a résidé au Canada tout au long de la période qui va de la réception du montant jusqu'au décès, (ii) le montant est remboursé à un régime enregistré d'épargne-retraite dont la personne est l'émetteur avant 1994 (ou, si le particulier ne résidait pas au Canada au moment où il a produit une déclaration de revenu pour l'année d'imposition où il a reçu le montant, avant le premier en date du 1er janvier 1994 et du jour où il a produit cette déclaration) et l'émetteur est avisé du remboursement sur formulaire prescrit qui lui est présenté au moment du remboursement.  1, record 14, French, - retrait%20exclu

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

In order to permit prospective home buyers to take advantage of [the Home Buyers’ Plan] as soon as possible, details of this program, an information booklet and Eligibility Certification Forms are now being distributed to Revenue Canada District Taxation Offices.  1, record 15, English, - Eligibility%20Certification%20Form

Record 15,  Textual support,  French

Record 15,  Textual support,  Spanish