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到CRA的网页看看：9 k4 m" s0 ^( M9 h0 b; _
1. What is the Home Buyers' Tax Credit (HBTC)?
; { u1 ]; L. r/ N8 IFor 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).1 B& |/ E. K, J5 I" H
2. How is the new HBTC calculated?
" Q* j! F2 u6 a6 x" tThe 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 $750.
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.+ f1 G$ W) K0 n+ S! i4 g9 S
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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