本文发表在 rolia.net 枫下论坛我覺得你的理解有誤 http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/rrsp-reer/hbp-rap/rpymnts/menu-eng.html Contributions that cannot be designated as repayments
Not all contributions you make to your RRSP(s), PRPP or SPP in the repayment year or in the first 60 days of the year after can be designated as a repayment under the HBP. You cannot designate contributions that:
you make to your spouse's or common-law partner's RRSP(s) or SPP (or that he or she makes to your RRSP(s);
you transfer directly to your RRSP(s), PRPP or SPP from a registered pension plan, deferred profit-sharing plan, registered retirement income fund, a specified pension plan, or another RRSP or PRPP;
you deducted as a re-contribution of an excess qualifying withdrawal that you designated to have a provisional past service pension adjustment approved;
you designate as a repayment under the Lifelong Learning Plan (LLP) for the year;
you made in the first 60 days of the repayment year, that you already deducted on your tax return for the previous year;
you already designated as a repayment for the previous year under the HBP or the LLP; or
you receive in the repayment year (such as retiring allowances) that you transfer to your RRSP(s), PRPP or SPP and deduct or will deduct on your tax return for that year.更多精彩文章及讨论，请光临枫下论坛 rolia.net
Not all contributions you make to your RRSP(s), PRPP or SPP in the repayment year or in the first 60 days of the year after can be designated as a repayment under the HBP. You cannot designate contributions that:
you make to your spouse's or common-law partner's RRSP(s) or SPP (or that he or she makes to your RRSP(s);
you transfer directly to your RRSP(s), PRPP or SPP from a registered pension plan, deferred profit-sharing plan, registered retirement income fund, a specified pension plan, or another RRSP or PRPP;
you deducted as a re-contribution of an excess qualifying withdrawal that you designated to have a provisional past service pension adjustment approved;
you designate as a repayment under the Lifelong Learning Plan (LLP) for the year;
you made in the first 60 days of the repayment year, that you already deducted on your tax return for the previous year;
you already designated as a repayment for the previous year under the HBP or the LLP; or
you receive in the repayment year (such as retiring allowances) that you transfer to your RRSP(s), PRPP or SPP and deduct or will deduct on your tax return for that year.更多精彩文章及讨论，请光临枫下论坛 rolia.net