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到CRA的网页看看：8 o" @2 o8 ~: K5 l
1. What is the Home Buyers' Tax Credit (HBTC)?* g$ O1 M9 w: e) l
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).+ l4 ~1 X" G/ {- ?
2. How is the new HBTC calculated?
. e, l- e) H* ^2 {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 $750.4 t- P5 L4 J. z, L1 C3 K+ w# l
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit." |# c: |8 X: D$ d' J
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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