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到CRA的网页看看：
2 H9 m6 b. U0 N; u1. What is the Home Buyers' Tax Credit (HBTC)?% u0 q& ]; m- y8 k* c
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 C' J0 s8 K% X. \6 W
2. How is the new HBTC calculated?- V p- h+ [/ \0 \$ a. N7 {
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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/ J' ?. D0 |1 D9 D# s2 RBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.( p7 J- x/ }. Z9 _8 m& x6 V/ E/ E. ~" Q
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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