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到CRA的网页看看：
* o2 }! |( K1 h& u$ _! c1. What is the Home Buyers' Tax Credit (HBTC)?1 f( ^! t8 ^/ z
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).9 [, Q% B3 I1 F6 P4 j
2. How is the new HBTC calculated?
! c/ U) ]% c/ g# H# tThe 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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, _8 C- T& n4 v' @# ?) [1 u# h5 ]6 IBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
, C0 E: Y* S \" r' D 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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