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到CRA的网页看看：
~ C3 s" O, O$ T1 h1. What is the Home Buyers' Tax Credit (HBTC)?+ D5 U- o; {0 W( k; |1 ~1 `& O
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).7 ^% l& O7 }% A2 B, c
2. How is the new HBTC calculated?
0 w9 Z' w- K% JThe 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 $750.$ u. b7 W9 n& |9 y
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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.. o5 V( v: b( N) r
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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