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到CRA的网页看看：
4 i( B) d" ]/ j' b& F! g: Q3 y1. What is the Home Buyers' Tax Credit (HBTC)?3 H# K$ P% {" v( y+ W) C2 F2 ~
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).
. I: H9 N! d9 N1 X2. How is the new HBTC calculated?
- [4 d5 P6 @ v1 XThe 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.: F+ o, V# q% J& _
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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.
" d0 \) s8 h, X; l @: M9 X 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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