Page 28 - CCFA Journal - 12th Issue

Housing Market 房地产市场 加中金融

Georgia Thanks for inviting me back. 嘉宾 谢谢邀请我

Host So let's start with this. The main features of the First Home 主持人 让我们先了解这个问题：首次购房储蓄账户的主
Savings Account, what are they? 要特点是什么？

Georgia Well, it's a registered account, which maybe people 嘉宾 这是一个注册账户。那些拥有 TFSA（免税储蓄账
recognize if they have a TFSA or an RSP. It's very similar. Like an 户）或 RSP（退休储蓄计划）的人们对其有所了解。它与
RSP, when you make a contribution to your First Home Savings RSP 非常相似。就像 RSP 一样，当您向首次购房储蓄账户
Account, that contribution is tax deductible. But like a TFSA, the 进行贡献时，这些贡献是可以减税的。但与 TFSA 一样，
growth in the account accumulates tax free. So that's a great 账户内的增长是免税的。这是它的一个重要优点。
thing about it.

You have to be 18 years of age or older and a Canadian resident 要开设首次购房储蓄账户，您必须年满 18 岁或以上，并
to open one. And the contribution limit is $8,000 per year to a 且是加拿大居民。每年的贡献限额为 8,000 加元，最高
maximum of $40,000. The great thing about it is if you don't 可达 40,000 加元。其中一个优点是，如果您在特定年份
contribute the full $8,000 in a particular year, you can actually 未能全额贡献 8,000 加元，您可以将未使用的额度累积
carry that amount forward. So that's something that's really 并延至后续年份。这对那些可能会在一年到另一年之间
great for people that maybe have a little bit of changes in their 收入有些变化的人来说非常有益。
income from one year to the next.

Host Now, someone who perhaps bought a home say two 主持人 现在，也许有人在大约二十年前购买了一所房
decades ago, which would include someone like me, I use 子，这可能包括像我这样的人，我使用的是称为"Home
something called the Home Buyers' Plan. How is this different Buyers' Plan" （ 购 房 者 计 划 ） 的 东 西 。 这 与 "Home
than the Home Buyers' Plan? And the Home Buyers' Plan still Buyers' Plan"有何不同？据我所知，"Home Buyers'
exists as far as I know. So can you use them together? Plan"仍然存在。那么，它们可以一起使用吗？

Georgia You can use them together. So the Home Buyers' Plan 嘉宾 您可以将它们一起使用。购房者计划实际上类似于
is actually similar to borrowing money from your RSP. So 从您的注册养老金储蓄计划（RSP）中借款。基本上，只
basically as long as you're going to use the money from your 要您打算使用 RSP 中的资金购买首次住房，您可以从 RSP
RSP to purchase a first home, you can take it out of your RSP up 中提取最多 35,000 加元用于购房，然后可以将其用于购
to $35,000. And then you can use it to purchase the home. But 房。但最终，您必须将这笔资金还给您的 RSP。
eventually, you have to pay the money back to your RSP.

So the first home savings account is a little bit different, in that 因此，首次购房储蓄账户在某些方面与购房者计划不
when you take the money out again to purchase your first 同，当您再次提取资金购买首次住房时，存在一些限
home, there are some limits. You have to do it within 15 years, 制。您必须在以下时间范围内使用这笔资金：在开设账
up to December 31 of the 15th year after it was opened, to 户后的 15 年内，截至第 15 年的 12 月 31 日之前，或在
December 31 of the year that you turned 71, or within one year 您年满 71 岁的 12 月 31 日之前，或在您首次提取资金后
after your first withdrawal. But when you take the money out, it 的一年内。但是，当您提取这笔资金时，它是免税的，
is tax-free. And you don't have to pay it back anywhere. So 而且您无需在任何地方归还。这是它的一个优点，您可
that's the good thing about it that you can use both of these 以同时使用这两种账户，甚至还可以使用您的 TFSA（免
accounts. You can even actually use your TFSA as well.
税储蓄账户）。
Host OK, so some important distinctions there. First Home 主持人 好的，这里有一些重要的区别。首次购房储蓄账
Savings Account, it seems self-evident in the title what we're 户的名称似乎已经很明显，我们正在谈论的是首次购
talking about. We're talking about a first home. But with these 房。但是对于这些计划，有时在表面下可能存在一些有
things, sometimes there's, beneath the surface, some 趣的细微差别。在这个计划中，首次购房意味着什么
interesting wrinkles. So what does it mean under this plan for a 呢？
first home?

Georgia Well, basically you have to be 18 years of age or older. 嘉宾 您必须年满 18 岁或以上，而且必须是加拿大居民
And you have to be a Canadian resident to open this account in 才能首次开设这个账户。此外，在购买首次住宅之前的
the first place. And then you can't have owned a home yourself 前四年内，您不能拥有自己的住宅或与他人合拥有住
or co-owned it with someone for the four years prior to 宅。这是一个好事，因为如果您很久以前拥有一座住
purchasing your first home. So that's a good thing, because 宅，但发生了一些情况导致您失去了它，只要在过去的
maybe if you had a home a long time ago, but something 四年内没有拥有住宅，您就可以利用这个计划。
happened and you lost it, as long as you haven't owned one in
the last four years, you can actually avail yourself of this.

Host OK, so that's very interesting. Obviously, a lot of people, 主持人 好的，这非常有趣。显然，当人们开始购房和拥
when they're at the home buying, the home-owning journey, 有住房的过程时，很多情况下都不是独自完成的。如果
they don't do it on their own. There was no way I could have 不是我妻子也参与了这个计划，我在 21 年前几乎不可能
gotten into the property market 21 years ago if my wife hadn't 进入房地产市场。所以通常是两个人一起。那么，当涉
been part of that plan as well. So two people together. So you 及到配偶或伴侣时，使用这个首次购房储蓄账户会是什
get this home savings account. How does it work when you're 么情况呢？
talking about a spouse or a partner?

Georgia Well, you can only - only one person can have it at a 嘉宾 实际上只能有一人拥有该账户。所以这个意思是，
time. So the idea is that if your spouse has one and you have 如果您的配偶拥有一个账户，而您也拥有一个，这是允
CCFA JOURNAL OF FINANCE November 2023
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