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到CRA的网页看看：
( S( T4 w. M7 |6 I0 Y. U' s1. What is the Home Buyers' Tax Credit (HBTC)?2 u' M, y$ j! n- d {7 S/ Z2 x' ]5 o9 y
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).2 R1 ]: a }, ~" w3 K6 d' w# W
2. How is the new HBTC calculated?4 D1 N0 n3 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 $750.' T$ X' m; x d& n3 l# E2 Q# y4 X
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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.0 e T+ r K9 D- U! }
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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