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到CRA的网页看看:) _! [2 ~8 P. Q' M" _4 L- H
1. What is the Home Buyers' Tax Credit (HBTC)?
2 x; J. s$ R5 M( D/ y0 C! nFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).- j$ j J+ [% ?
2. How is the new HBTC calculated?( M9 i& N! @+ U6 x7 m
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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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
) G1 u0 D6 x" L! S from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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