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到CRA的网页看看：
4 E a" Z9 V6 z& g- x7 ?1. What is the Home Buyers' Tax Credit (HBTC)?* y) l. @7 s# k/ T$ r" ]2 A
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).
I4 V# U' b. _% J( W& k2. How is the new HBTC calculated?" m% e6 k) `' z1 | ~( _8 @
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 $750.
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& T1 m" J5 x+ Y. E- V0 nBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.$ d" N! Y8 w P9 A
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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