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到CRA的网页看看:) m8 v5 U& Q6 m0 {; a3 c5 b j
1. What is the Home Buyers' Tax Credit (HBTC)?. {. L1 M6 x1 _- O; `& x
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).
- r- C/ [6 w- ]" q" _: R2. How is the new HBTC calculated?1 J3 i' I6 G% ^0 _* X/ c7 M
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 $750.3 [4 {; W0 p8 f. S1 t t! y
" l }+ p1 d e0 hBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.5 J5 K0 W4 b, |7 B
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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