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到CRA的网页看看：
7 l" t# I6 P+ f1. What is the Home Buyers' Tax Credit (HBTC)?% h) z# W& }& V! }
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).: {- f# _% j/ ?4 Z0 `7 A
2. How is the new HBTC calculated?
, g+ L {, ^2 a5 T* D0 IThe 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.- H& W3 r. k" H& t
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.& Y7 f/ B+ t Q5 i2 J* {" l) _
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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