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到CRA的网页看看：
; w" `. L, V7 V Y P% b7 E1. What is the Home Buyers' Tax Credit (HBTC)?2 z/ g2 z! ]$ b! v, 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).* b! x3 H4 k; T0 L8 e& {
2. How is the new HBTC calculated?% t; s3 c* B8 _& t0 g, X6 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.; |. S5 P* B' \1 U. V# Z H8 }
1 H F- b+ z( YBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.0 v" l) {2 Y9 A; ]& A0 P% B, 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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