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到CRA的网页看看:
6 ~" d+ x5 h* Y, ~0 i7 F1. What is the Home Buyers' Tax Credit (HBTC)?+ |' B$ a7 F$ ?4 U" [4 o
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)." {, s4 B/ G' X' m
2. How is the new HBTC calculated?. t" ]: Y L& P2 i
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 $750.
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
/ j) J Q$ d' Z3 ^ from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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