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到CRA的网页看看：
$ E- I& Y2 v- H- x1 q0 [! g6 A1. What is the Home Buyers' Tax Credit (HBTC)?
: s) c$ ]* ?/ {7 ?: d) |. GFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
5 I( d. r9 v- D2. How is the new HBTC calculated?
8 U+ c' C+ B, I$ o4 ^& R- X' UThe 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.: L; E. c; O% S" b8 Q9 M! P
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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.4 W2 O; P/ c- B8 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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