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到CRA的网页看看：# z! b7 {! \& M% }! ] C) o8 }1 V
1. What is the Home Buyers' Tax Credit (HBTC)? T* O5 Q. w# h9 _# C
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date)./ N$ d1 F, l0 ?
2. How is the new HBTC calculated?2 ^) O. t! ?+ F# V- r1 J& T
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 $750.: ~' O" {: J7 S2 G4 Z* c" D
' d+ `* v6 v3 m! E1 l9 b/ XBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.$ Z, W7 Z9 t5 `! s
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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