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到CRA的网页看看：
& Q+ `- [& D& i6 M- R1 m* o9 l/ t1. What is the Home Buyers' Tax Credit (HBTC)?0 y. r( u% A; s
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).
: i: P. F* k2 m: F, j2. How is the new HBTC calculated?
+ p0 U. g4 M9 X. mThe 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.* S; z+ o# o3 S. {' _
/ J+ l& _2 ]# c8 r) @Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
; D( Y5 F: b+ O t& @) k* 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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