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到CRA的网页看看:
5 K- ~4 c% E( [/ G1 \( X1. What is the Home Buyers' Tax Credit (HBTC)?8 }6 m" I! t) `$ D
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).( G5 T2 h. y+ I% D
2. How is the new HBTC calculated?
/ _% n3 }1 W# |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.
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" Q0 C! v8 J- p1 BBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.5 s, ]2 k% E3 v/ V4 L! Z- }
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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