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到CRA的网页看看：+ f0 _ c2 L- r; r
1. What is the Home Buyers' Tax Credit (HBTC)?7 z7 P4 W \$ S7 K
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).
, P; k* g1 L# S" G' q& k" ~; W2. How is the new HBTC calculated? F8 |3 L6 b5 d2 S
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 $750.
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.$ S) s2 _6 _5 P7 ^" }9 o# m: t
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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