You must remain a resident of Canada until the home is bought or built.
While the HBP is a powerful tool for Canadian residents, the rules change significantly if you become a of Canada. 1. Eligibility at the Time of Withdrawal
You are still expected to repay 1/15th of the total amount each year.
Failure to repay the balance within this timeframe results in the outstanding amount being added to your income for the year you left Canada, which could trigger a significant tax bill. 3. Ongoing Repayment Rules for Non-Residents
If you were a resident when you withdrew the funds but move abroad before the home is purchased, you may face immediate tax consequences. Generally, if you cease to be a Canadian resident before the purchase of a qualifying home is complete, you must repay the full balance of your HBP withdrawal to your RRSP by the of:
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The date you file your tax return for the year you left Canada. The 60th day after you became a non-resident.
If you have already left Canada and are considered a non-resident for tax purposes, you make a new withdrawal from your RRSP under the Home Buyers' Plan. Any withdrawal made as a non-resident will be subject to immediate withholding tax and must be reported as income on your Canadian tax return. 2. Becoming a Non-Resident After Withdrawal