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到CRA的网页看看:. A3 Q& I7 }3 R% C0 P( q% h
1. What is the Home Buyers' Tax Credit (HBTC)?7 A6 v. j) m5 S9 D' 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).. u8 v* p; a8 ]4 a5 t& f5 a1 g
2. How is the new HBTC calculated?
, `6 N6 t, Q' _ S8 Y; C, `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 $750.
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0 q( ~' U0 G' V$ o, }Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit. T$ F' N# _6 ^5 y
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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