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到CRA的网页看看：. h6 F0 G( m/ k+ }
1. What is the Home Buyers' Tax Credit (HBTC)?( f5 i- c- c# f5 o1 U
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).
" l8 Q& t/ j- }) G F% k2. How is the new HBTC calculated?+ s, H& l( Z3 P1 S
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., a/ ~: ]0 l6 b: p9 |5 h
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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. C ?% N7 m" v( g6 ^( n
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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