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到CRA的网页看看：
8 [+ M" n0 t1 O, L+ n1 B1. What is the Home Buyers' Tax Credit (HBTC)?
, b) h8 v2 K, P3 f' x% IFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).8 n2 P& f* a; z2 x
2. How is the new HBTC calculated?$ q) M3 W4 X+ ?5 H4 F) Q% x
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 $750.6 i" l+ l* F8 J0 L$ q! ?' o
- d9 O# p. M6 s0 I- v9 a, oBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.- J- o) a5 d; X! n
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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