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到CRA的网页看看：. [8 i% q( O( P7 j( \
1. What is the Home Buyers' Tax Credit (HBTC)?
5 }6 B1 S7 s$ `6 L& z3 ^, NFor 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).
; g' E! x" _" q' ~) i2. How is the new HBTC calculated?; U: |' P7 I' [: J
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 $750.1 S M# u% L! I+ }; q+ o1 R6 A. k
) ]' P f) L! V: T' @% z8 g* d0 \( X3 TBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit./ P7 t5 F6 G4 A' T' ` F5 |9 q/ _8 ^$ P
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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