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到CRA的网页看看：
6 F+ t# d" e( c. c% `1. What is the Home Buyers' Tax Credit (HBTC)?6 ~1 H+ b( Y. y a# y; r, o
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).5 G7 \0 J, {2 W9 A* @% X$ h k
2. How is the new HBTC calculated?
/ D6 r9 x8 F. L9 kThe 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.% D4 {: j: R! j6 F
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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.
2 C( Q: i/ u+ G1 C& c) l) [* {# U! h, T 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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