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到CRA的网页看看：& r) }; Q# `, X* J+ B; U" e
1. What is the Home Buyers' Tax Credit (HBTC)?/ B# h7 v' F0 W% o1 ^: g$ z
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).
; E# W' C# |* E# D2. How is the new HBTC calculated?; s* i6 `: l) A# i0 H
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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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit., F& J6 X0 l, v% v" v
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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