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到CRA的网页看看：7 C9 c; J' I; E- D/ _0 {- |. A( t
1. What is the Home Buyers' Tax Credit (HBTC)?6 r N# o6 D; a+ r) k0 c
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).* C& M1 C6 {) z6 x
2. How is the new HBTC calculated?
/ e k$ l: v' z7 EThe 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.
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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./ K' c+ H+ ^! _0 U* }
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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