January 2020 – As of January 1st, Canadians experiencing a breakdown in their marriage/common-law partnership may qualify to withdraw up to $35,000 from their RRSP without incurring a tax penalty, to buy a home if at the time of the withdrawal, they: -are living separate and apart from their spouse/common-law partner because of a breakdown for at least 90 days, and began living separate and apart in the year of the withdrawal or four preceding calendar years; and -where they own and occupy a home that was their principal residence at the time of the withdrawal, either: that home is not the qualifying home that they intend to acquire with the funds obtained from the withdrawal, and they sell the home (or dispose of their interest or right in the home to their separated spouse/common-law partner) before the end of the second calendar year after the year of the withdrawal, or they otherwise acquire the interest or right of their separated spouse/common-law partner in the home no earlier than 30 days before the withdrawal and no later than September 30th of the year following the withdrawal; and if they have a new spouse/common-law partner at the time of the withdrawal, the new spouse/common-law partner does not own and occupy a home as their principal residence.