As per our TurboTax article: Acquiring a Home Through the Home Buyers’ Plan An eligible home is one that is purchased or built by or before Oct. 1 in the year following the withdrawal. For example, if you make a withdrawal from your RRSP at any time during the tax year, you have until Oct 1st of the following year to buy or build the home. If the home you purchased is not the same one as the home identified in the written agreement that was in place at the time of the withdrawal, you must advise the Canada Revenue Agency.
As per our TurboTax article Am I Eligible for the Home Buyers’ Plan (HBP)? there are Exceptions to the Rule
There are exceptions to the first-time homebuyer criteria. If you, or a person related to you by blood, marriage, adoption or common-law, have a disability, you can qualify to use funds from your RRSP under the HBP to build or buy a home that is more accessible for the person with the disability.
It may benefit you to visit our TurboTax articles The Difference Between the Home Buyers’ Amount and the Home Buyers’ Plan and Who Can Benefit From the Home Buyers’ Amount?
For further clarification please contact the Canada Revenue Agency (CRA)
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