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到CRA的网页看看：& Q* t/ d9 V/ z& D' ?
1. What is the Home Buyers' Tax Credit (HBTC)?4 i5 A2 ?% K6 K U' ~! `# f
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
1 @7 c# {5 U4 P& F, k0 Z, l* H2. How is the new HBTC calculated?2 V7 b8 j' ?8 {: i* S$ m4 e5 e
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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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.8 E" o% [8 r8 v3 _! B
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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