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到CRA的网页看看：1 p: j$ p* m7 o
1. What is the Home Buyers' Tax Credit (HBTC)?
6 g- V) L. R$ A) a6 u) nFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
: M R/ g! x" Z+ B) {1 n2. How is the new HBTC calculated?
) O$ K& i8 Z7 T5 TThe 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. ~* U2 ]! u# n& w1 W) g. S
3 ~2 g; h) Q" E b0 m* VBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit. h. ?" ~; L6 O+ N
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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