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到CRA的网页看看:
- Y' d: d/ F6 k- T" ?1. What is the Home Buyers' Tax Credit (HBTC)?
' U ?' S3 S! J& FFor 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).3 L& |( y! R0 C+ P* X& F0 e7 F7 B
2. How is the new HBTC calculated?* N# u8 J+ L5 U. @6 N
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 $750.; ?: h* T! _8 P3 \, E1 p% v4 p" w
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
. s, B7 e& v6 P" w$ `! r from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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