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到CRA的网页看看：) i* [! T5 x& Y `
1. What is the Home Buyers' Tax Credit (HBTC)?* w3 D0 S' E/ l: e6 o. i4 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).
+ K( d4 h- M+ h2. How is the new HBTC calculated?, t9 u, ~* r% M# j" l7 j) g
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.- F! @" r+ ]; Q: S) u0 b
( d6 U) S/ J" A2 N* d9 K. p' pBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.7 ?6 i G: x I! R3 @& X, V% m
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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