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到CRA的网页看看：& v( H$ V/ L4 Y* R& v
1. What is the Home Buyers' Tax Credit (HBTC)?
: T& ?* G6 @$ U% M9 jFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
( i0 V8 p* T: S$ Z+ z/ s6 \( P2. How is the new HBTC calculated?9 b+ m: f* o% `& e& i/ }. u8 p
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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3 _% S7 i6 t8 X, iBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.3 @8 m) J9 \- q6 x
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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