Rule

When do Home Buyers’ Plan repayments start for withdrawals made from 2022 through 2025?

Short answer

For a first HBP withdrawal made from 2022 through 2025, temporary relief generally delays the start of the 15-year repayment period until the fifth year after the withdrawal year.

The concern behind the question

A recent buyer expects repayment to begin under the ordinary schedule, or forgets that the deferral eventually ends. Either mistake can distort the household budget and future RRSP planning.

What the official rule says

CRA confirms an additional three-year repayment grace period for participants making a first withdrawal between January 1, 2022 and December 31, 2025. For example, a first withdrawal in 2022 starts repayment in 2027.

What the headline does not tell you

This is a timing deferral, not debt forgiveness. Required annual amounts not designated as repayments are generally included in taxable income. Withdrawals outside the specified years follow the applicable ordinary rules.

A practical Ontario example

Illustration only: A couple each withdrew under the HBP in 2024. Their repayment schedules are tracked individually. They should confirm each HBP balance and required amount on CRA records rather than assuming one household repayment covers both.

Practical options to review

Add the future HBP repayment to the long-term ownership budget now. A tax adviser can determine the most efficient RRSP contribution and designation. The mortgage plan should not use the temporary deferral as a reason to overextend the purchase.

Before relying on the rule

  • Confirm the announcement and effective dates against the official source.
  • Identify whether the transaction is insured, conventional, a straight switch, a refinance or a tax claim.
  • Separate verified facts from assumptions about income, property value, occupancy and available funds.
  • Check the lender’s and insurer’s current policy; a government program does not guarantee mortgage approval.
  • Compare the cash-flow benefit with premiums, interest, taxes, fees and the exit plan.

Rajiv’s broker perspective

A rule should answer only the question it was designed to answer. It may expand eligibility without solving appraisal, income, credit or closing-fund problems. I would first identify the client’s real concern, verify the dates and documents, and then compare the practical A, alternative/B, MIC or private routes only where they genuinely apply.

Unsure how this rule fits your purchase or renewal? Request a mortgage strategy second opinion with Rajiv.

Sources and context

Read the primary source

Source checked
2026-09-07
Announced
2024-04-11
Effective
2024-01-01
Next review
2026-12-07
Assumptions and limitations
Educational Ontario illustration. Live lender, insurer, tax, legal, eligibility and property requirements must be verified.

Source checks are snapshots, not a guarantee that rules have remained unchanged. Individual circumstances and lender policies vary.

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