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到CRA的网页看看：# ]; f( ]6 D9 M" r, E/ n
1. What is the Home Buyers' Tax Credit (HBTC)?! ^" Z/ K# v$ t# K* L1 c
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
t+ B9 m" |2 r4 R$ t$ Y/ S2. How is the new HBTC calculated?
) P$ s6 E H1 Q' PThe 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." b7 e* H4 r7 o
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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.: Y2 q" j b0 X) n& j
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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