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到CRA的网页看看： b5 }" S7 M1 _2 a
1. What is the Home Buyers' Tax Credit (HBTC)?
. a8 g) d8 |. G8 |) XFor 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).
$ o% }! |' O5 Q: {2. How is the new HBTC calculated?# ]0 U" @" L3 C x. m/ b# u$ n* 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.& D, i" T: K4 r# v6 \8 j' Z
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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.+ z- z" c& T; G' G
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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