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到CRA的网页看看：
( ~0 U, |( A( \( D1. What is the Home Buyers' Tax Credit (HBTC)?" l" g0 W( w2 {, Y( f
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
, d. U/ B% A d& \8 e) X: A2. How is the new HBTC calculated?. r5 o0 L: x+ b8 H$ 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.
& ~2 O7 U5 W6 o z- s3 @7 R, u3 N. L6 n9 Y/ t5 h. I
Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
7 K- R, j- l5 `6 @7 D' 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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