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到CRA的网页看看：
: A$ k* q8 i5 z3 }: Q0 h9 |( r/ z$ h- x1. What is the Home Buyers' Tax Credit (HBTC)?9 ?. f% ^4 s0 ] o
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).
+ ~8 d) v9 X8 v* x7 ?2. How is the new HBTC calculated?5 |6 z9 o, C) K& G x+ a( \% v
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; f! } v# H0 h5 ?; v5 Q" H
5 S. O1 _* K) N* K6 t; @% VBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.% X1 R0 n3 x5 b1 P
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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