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到CRA的网页看看：9 R; ~0 l: k7 C0 Q
1. What is the Home Buyers' Tax Credit (HBTC)?* z+ D- C! |. [$ |
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
* L$ Q! F# a3 D% O$ c% N2. How is the new HBTC calculated?' h @& l6 f1 |- z
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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% B9 U; M" h/ `' k& s( q0 jBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.0 ]% e. G. W1 ?5 k* O
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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