 鲜花( 26)  鸡蛋( 0)
|
到CRA的网页看看:
* u" o) B( C" v0 S$ K5 x1. What is the Home Buyers' Tax Credit (HBTC)?& C- P3 ~9 i* ?9 \; f0 G% T6 J
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).9 n+ c/ t% v S5 Y7 T e0 u1 M
2. How is the new HBTC calculated?0 }5 h, @% L0 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 $750.
2 p/ _. ?: u, V& G" X) n. I$ x, f8 N5 r0 D" l
Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.& V$ x/ |; P' { f
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
|