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到CRA的网页看看：2 f* ~! u K' n
1. What is the Home Buyers' Tax Credit (HBTC)?
1 v3 ]- a* t$ u+ @& l- ?9 c6 cFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).$ I2 T- P. K+ I7 h! c7 L& x6 G2 g
2. How is the new HBTC calculated?
# k8 E/ w {5 t% G) r& DThe 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 $750.
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
4 q9 V( m/ [6 J+ n3 u" ^$ ]! V) q 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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