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到CRA的网页看看： J& W0 ^% T) f
1. What is the Home Buyers' Tax Credit (HBTC)?
: P; R) P5 \$ E7 }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).+ Q! b. e( [. b4 F: A0 R
2. How is the new HBTC calculated?9 \& l# {/ h1 r( P
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./ s2 C% E0 ]" g6 E" _
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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.% W& e6 p: `2 I) W( J5 s
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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