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到CRA的网页看看：8 N( F6 J8 \4 M8 T1 I
1. What is the Home Buyers' Tax Credit (HBTC)?9 k1 E( z7 N" n5 I6 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).9 w% l. w+ @' f9 t
2. How is the new HBTC calculated?. X+ e6 P" A5 t2 A; D' W
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." f) C0 N; D7 }8 `/ l& @ [( K
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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.8 S5 E' M% F& e; d2 h
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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