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到CRA的网页看看：
) o3 F8 b2 G3 _ [' _) ]* Y1. What is the Home Buyers' Tax Credit (HBTC)?/ |. D% Z0 }% f7 \/ G/ S. b
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).4 d3 Y4 I' B, O
2. How is the new HBTC calculated?
/ z' S4 e5 V! l! t2 b" n/ S# sThe 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 $750.( ?: Z& ?' ~7 N
& U/ N3 m/ v" ]# ?+ e6 j* EBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
% z. b$ ~% `; j" N1 C 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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