15 May 2023 External T.I. 2023-0965261E5 F - Sommes retirées dans le cadre du RAP et CELIAPP -- summary under Subsection 146.6(5)

Can an individual withdraw $8,000 from a registered retirement savings plan ("RRSP") under the home buyers' plan ("HBP") and contribute the amount withdrawn to a first home savings account ("FHSA"), knowing that the individual will be purchasing a qualifying home the following month? CRA responded:

It is … possible for an individual to use both amounts withdrawn from an RRSP under the HBP and amounts withdrawn from an FHSA for the acquisition of the same qualifying home.

It is also possible for an individual to use amounts withdrawn from the individual’s RRSP under the HBP to contribute those amounts to a FHSA when all the conditions for the application of the HBP and the FHSA are satisfied. In such a case, the individual could then withdraw those amounts from the individual’s FHSA for the purpose of acquiring the qualifying home, provided that all the conditions are satisfied.

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