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到CRA的网页看看:
- N+ @1 `. Q6 N( x. d. w6 s1. What is the Home Buyers' Tax Credit (HBTC)?6 e) `- A. \! \" K, j' B5 }
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)." ]: ]: ~4 E( H; g0 {5 Y% T
2. How is the new HBTC calculated?# l: w1 C. m7 \9 n
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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& U. Q+ T, @6 F6 @Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
$ ]) j) `; B1 b! V from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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