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到CRA的网页看看：
0 H, d5 Z* I ~$ {8 Y1. What is the Home Buyers' Tax Credit (HBTC)?
: ~* j( I& n& ]* _$ s4 A3 ^ t/ UFor 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).
' w0 k+ M! R# e# I7 I J2. How is the new HBTC calculated?
( _3 F( F0 o1 W( l) `5 YThe 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 $750.
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5 n$ W* P: g: h) F7 {$ P+ ABeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
' |' f& J0 H) a; N( Y6 y" T 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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