 鲜花( 26)  鸡蛋( 0)
|
到CRA的网页看看:0 y8 Q. m% v4 g! \
1. What is the Home Buyers' Tax Credit (HBTC)?
2 E% s) m9 I2 W* I/ J$ R+ Q* IFor 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).4 @9 c/ B2 C+ s/ C, j3 B
2. How is the new HBTC calculated?
2 w8 N) C" I6 U/ ` oThe 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 $750. v0 E% z$ q" c1 t! S: d
( X6 _) m1 X0 a( U4 M2 K
Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
, Q$ i& e' F) c+ W from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
|