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到CRA的网页看看：' U4 E" i0 y3 K; i/ o% l Q# c/ j
1. What is the Home Buyers' Tax Credit (HBTC)?' i) `, G7 Y) p
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).1 ?: z9 x' y r+ D I! X! j& V
2. How is the new HBTC calculated? t6 j& l( G% Q% ^0 e, Q
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 $750.
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" v6 y7 R2 Y1 W- m" _Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.1 n/ g4 Z$ a- r4 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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