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到CRA的网页看看：9 p4 w" V/ W3 s3 R$ ]" C
1. What is the Home Buyers' Tax Credit (HBTC)?
# Q1 T9 a# u/ j/ u+ RFor 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).
* x9 V* T5 H! |0 k( `! w) F) u! m2. How is the new HBTC calculated?! F1 C/ r, o+ F4 X. p. 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.
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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.
! T1 U6 x) e- z6 r 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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