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到CRA的网页看看:" N) t- [& i& v! _3 C
1. What is the Home Buyers' Tax Credit (HBTC)?- h; ^$ B1 o$ F w5 V. e- L. H
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)., Y; X" W# ] T6 T/ D
2. How is the new HBTC calculated?
# `+ Y3 @: r' w0 z9 _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 $750.! `4 K6 Q9 s# [% e2 ~
" n/ u$ G. A* ^0 h* f" R& eBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.! p# C+ e: T0 e
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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