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到CRA的网页看看：
0 u1 s3 ]$ Z7 v! ^) N1. What is the Home Buyers' Tax Credit (HBTC)?5 C: E; B, {( Q f c! e: \' {
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).5 p% A- |' N9 e/ y% U" N
2. How is the new HBTC calculated?0 M3 ]* V' G7 C1 B
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 $750.
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4 C" Y+ m' O ~# j- fBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
" V- `& `$ u& v/ x# y& V. |8 {7 Z- ? 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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