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到CRA的网页看看：: R6 j* I& O, c8 I
1. What is the Home Buyers' Tax Credit (HBTC)?. ^" q$ H$ E7 X5 y7 p
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
+ N; j8 R" M9 ~; d8 g! n: V" ~2. How is the new HBTC calculated?
9 l- q/ n$ Q+ ~8 l: Z0 |& kThe 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 $750., j- J( i$ {) I* r3 ^; T
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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.) j/ ?9 i& D) G4 P% A- \* D
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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