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到CRA的网页看看:
# n$ S; M. y* t* N1 D1. What is the Home Buyers' Tax Credit (HBTC)?
6 _3 U% J4 e% k* H% e$ nFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
n, a$ S3 T. L. p2. How is the new HBTC calculated?
- y) J2 w, E! ]/ z2 w! M% g9 c, g# w: ?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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1 J( e% ]! [" ]Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
6 ^, x! V& c7 L/ U from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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