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到CRA的网页看看：: F$ S# Q8 x; P% }% E- f0 S
1. What is the Home Buyers' Tax Credit (HBTC)?+ T1 b1 B$ u+ n' w
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).6 i& N- Q0 |& r5 {: N
2. How is the new HBTC calculated?
4 ^# D7 r5 I2 d. o9 CThe 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 $750.3 a; e: }; \% C% O
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
0 K6 {7 Q6 V# i9 U$ H1 \- d 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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