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到CRA的网页看看：$ x% [6 f4 a$ _3 E0 x$ C+ Y( S
1. What is the Home Buyers' Tax Credit (HBTC)?8 J# q" }0 J9 `: V q. e/ {
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
0 [* {) m5 Y! n& F2. How is the new HBTC calculated?% D, Q) L2 g* X6 {- j) F
The HBTC is calculated by multiplying the lowest personal income tax rate for the year (15% in 2009) by $5,000. For 2009, the credit will be $750." Z: y, L* X) p+ |* _: H5 f, L
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.0 E# o, x0 d: I
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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发表于 2009-6-23 11:41
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