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到CRA的网页看看：0 r g* X5 }4 R8 J7 |/ X, E6 \
1. What is the Home Buyers' Tax Credit (HBTC)?
0 x N0 j; S) ^4 SFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).: W8 G: | Y/ T$ G( R) f
2. How is the new HBTC calculated? D2 R$ i* I2 Q. B8 m3 E4 w7 l
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 $750.7 n8 R- r5 X# o. S, O& A
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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.% x7 {# U1 b/ L1 z
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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