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到CRA的网页看看：
( m8 X3 \; B/ `! \+ V# r! l y1. What is the Home Buyers' Tax Credit (HBTC)?7 Q+ K( H; M7 p$ x0 [
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).3 }4 a7 g- C. H1 c/ ]7 Q0 _
2. How is the new HBTC calculated?9 o* z+ _* s/ r: a, q8 y5 p$ g$ a/ z
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.' c9 T; Z" w* H9 H6 y
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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.
2 d- S, }" m# S 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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