 鲜花( 26)  鸡蛋( 0)
|
到CRA的网页看看:1 e0 ~' Z0 s$ d0 R4 U
1. What is the Home Buyers' Tax Credit (HBTC)?9 K! m$ N: n5 E4 n, m% {9 C8 C7 t
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)., w, P5 e% t/ E" z6 f) c
2. How is the new HBTC calculated?9 |+ g7 { Y- Q/ r
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.
( b" O) `/ f! Q1 b4 a; T0 T5 d! B: L+ K
Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.9 l5 A/ T' B2 B, D2 E" r# M9 G
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
|