 鲜花( 26)  鸡蛋( 0)
|
到CRA的网页看看:
& c2 _' L( D. J; y' i! l! B& u1. What is the Home Buyers' Tax Credit (HBTC)?
4 e( ?0 x- H; L, R/ V8 K0 N: wFor 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).( C3 V2 q1 n. A
2. How is the new HBTC calculated?+ z5 {1 z6 m V- j7 g5 E
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 $750.5 S- ~3 S7 b8 @9 W- ~
5 X1 o% \0 s9 e. f
Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.6 T) [# W/ A$ V, p" K
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
|