My wife and I both withdrew the maximum $25,000 from our RRSP using the HBP. At the time we were both working and had of course planned to repay the min amount each year given our dual incomes at the time. With a few additions to our family we have decided that my wife will be staying home with the kids. Given that she won’t have any substantial income, does it still make sense to repay her annual min amount. Would we not be better off for me to claim the tax deduction against my income?