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到CRA的网页看看：5 Q: |& q/ ]8 `
1. What is the Home Buyers' Tax Credit (HBTC)?7 V0 J$ o9 n' p: }! L
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).3 y! B; f5 i F+ L# T) _
2. How is the new HBTC calculated?) n1 H A+ g5 p, |
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 $750.
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( e& d5 v K9 A1 B$ zBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit." c+ X0 N7 U% D% H1 W( j
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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