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到CRA的网页看看：6 X) O2 v" X0 W" b/ V) W( |- w
1. What is the Home Buyers' Tax Credit (HBTC)?
' s) V1 V/ z8 U, j+ _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)./ H5 g7 `* k% \+ i( ]: ^
2. How is the new HBTC calculated?
9 X" l6 g( L3 s% g( JThe 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.1 e1 q6 j* l) n
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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