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到CRA的网页看看:; K f9 q S2 e% J( e f$ Q3 s
1. What is the Home Buyers' Tax Credit (HBTC)?& v: b. U( N2 M/ Z! t. D
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).3 d# K6 ^+ r7 c, V
2. How is the new HBTC calculated?
' y5 a. m, @9 w/ f$ lThe 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 $750.8 I: V- \1 p7 c8 W
% [4 p! O* Y. I& X9 k* ?/ yBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
! ^0 r( \1 ~) ?7 `8 H from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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