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到CRA的网页看看:
4 l, @) R/ c& y1 R% ]- T1 y4 }1. What is the Home Buyers' Tax Credit (HBTC)?
0 a+ a' O) p' D+ z7 l: z# OFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
/ g: v# w: ~! F y2. How is the new HBTC calculated?
2 y: V0 Q, o1 `; U9 C; b$ P: X" eThe 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.
$ _$ L' O; w8 s from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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