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到CRA的网页看看:
7 q6 \3 d+ p" l' y- {5 W1. What is the Home Buyers' Tax Credit (HBTC)?
* @" g$ Q z/ D6 B/ r4 i% ?1 kFor 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).
t( a% F9 b" k4 O }# s+ X2. How is the new HBTC calculated?
, M: |% Z/ a1 C- A( @. J4 LThe 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 $750.# R5 O" T* T2 S# i3 |; Z' F6 T3 o
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
3 P$ c3 R; O7 n& C: [ from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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