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到CRA的网页看看：
+ T% a: W% {: w7 E" }7 B1. What is the Home Buyers' Tax Credit (HBTC)?9 P& z/ X! i& ]8 x9 k4 n3 Z
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).% V: n- F3 n2 }1 N
2. How is the new HBTC calculated?) `0 i. [7 Y5 y1 D* }( s4 b' W
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.
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7 X/ W% y' W5 ~9 B3 d* C2 RBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.1 {4 k0 F& y6 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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