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到CRA的网页看看：, q3 z- j! I6 b" r: A) T! z
1. What is the Home Buyers' Tax Credit (HBTC)?) A+ K7 I) u+ e) Q" u% M' R* h
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)., r9 @' A, O1 u, s& r
2. How is the new HBTC calculated?; t; |# A# I+ t3 i0 H, G
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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. C' l; W0 }1 @6 @. y8 _* yBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
/ I- |7 W: D% t8 W- K 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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