 鲜花( 26)  鸡蛋( 0)
|
到CRA的网页看看:
! C) u# c% A' Z) V/ ?1. What is the Home Buyers' Tax Credit (HBTC)?( K5 ~! ~4 Y; o! |* `0 J4 B
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).
* ]. q% W5 e! G! u2. How is the new HBTC calculated?# a4 y/ \1 n# _* m8 |' b
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 $750.
5 P! q" e3 B" t7 ~! v0 E/ b5 G) ^; i$ j& o* f6 t
Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit./ t9 J6 K; x2 n% j% Z
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
|