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到CRA的网页看看：' M9 s* V' Y- @0 {8 U2 w
1. What is the Home Buyers' Tax Credit (HBTC)?
# a% k4 l: }8 _( |3 EFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).! `$ O: P g; S9 k$ e2 p
2. How is the new HBTC calculated?: [4 F* U. K' `3 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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# K6 M4 T5 A( g) z2 TBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.% a: W8 R4 `% h# 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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