Home Buyers’ Plan (HBP)
$25,000 from their Registered Retirement Savings Plan (RRSP). For 2009 and later years, the First-Time Home Buyers’ Tax Credit (HBTC), a non-refundable tax credit, is available to first-time home buyers who acquire a qualifying home after January 27, 2009. Based on an amount of $5,000, the HBTC will provide up to $750 in federal tax relief. ................
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