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到CRA的网页看看： l- `+ `# C' D1 ]! S) [5 r/ `
1. What is the Home Buyers' Tax Credit (HBTC)?
/ g$ Z2 D' s9 p6 l# UFor 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)., ?3 V4 D; |, d/ ]' b
2. How is the new HBTC calculated?
- X% {. Y; G+ W" A( {, k1 fThe 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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, z9 m" ~! V# wBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
6 k2 ?* W+ Z' R; k7 M1 q, Y 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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