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到CRA的网页看看：8 {8 E/ k# i/ X4 q$ C7 b
1. What is the Home Buyers' Tax Credit (HBTC)?
" E9 h9 f" Q, |; O+ j% sFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).4 a+ M& C3 i/ b0 i( }) T: Y
2. How is the new HBTC calculated?
+ z0 j1 [) j+ K$ [8 Z& bThe 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.- v# [- o3 d1 M6 j) `
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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.5 j- e; Q( n1 |+ k+ y: ]" g8 t
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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