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到CRA的网页看看：3 X/ K$ z" Q% e& h
1. What is the Home Buyers' Tax Credit (HBTC)?" ^" k+ G9 [! Z8 X1 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).
! N) Z& h6 A8 o+ J8 N1 r9 v2. How is the new HBTC calculated?" R1 ]* j( G1 U) O
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 $750.' a$ D- {- |# x# N! ~! g* Q7 n
' d1 g0 u3 K- _4 B! ^Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
+ J1 Z+ x" g- L 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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