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到CRA的网页看看：; h F1 F3 n$ B& [3 D
1. What is the Home Buyers' Tax Credit (HBTC)?5 Y4 I: o- ?5 G8 s% @
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).! l; |' S+ f/ K2 V$ R
2. How is the new HBTC calculated?
$ a: e0 q& J! _4 O; xThe 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 $750.
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit." _$ U/ L2 L7 F: _- L: F
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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