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到CRA的网页看看：4 H% D$ ]5 `, B% U- [, }
1. What is the Home Buyers' Tax Credit (HBTC)?
# c% i) o/ b1 l; N' NFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
1 v; a$ A8 N: k1 b2. How is the new HBTC calculated?
# j7 o9 P$ P7 C. S& g* fThe 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 $750.! |+ `7 ~2 ~$ U
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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.6 i# w# x# C8 o$ ?. p7 u7 w
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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