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到CRA的网页看看：
* `! C9 X: O9 C1. What is the Home Buyers' Tax Credit (HBTC)?4 j) e! {+ ?0 h& s- L6 L: Q! F/ 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).0 H+ \% _8 Z: ^3 u5 K+ ?6 S
2. How is the new HBTC calculated?+ O# m9 P% u2 w+ a& A! x
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.+ L. h6 `) g% O
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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 r8 W; O& y, A
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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