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到CRA的网页看看：& U0 q6 n8 O+ O8 B, m8 o
1. What is the Home Buyers' Tax Credit (HBTC)?; L9 w, F* F. w$ {) r4 D1 Y+ C# [
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).
! \0 i6 b2 H+ m2. How is the new HBTC calculated?
1 _) W8 C8 v+ i/ N/ P `: p; C; gThe 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 $750.' B- c# L: b2 n/ Y0 @3 Q. G/ X
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
; a+ f& _/ p1 }$ U 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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