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到CRA的网页看看：
' J* n5 ?/ S/ {% E1. What is the Home Buyers' Tax Credit (HBTC)?
' k" C* B6 C7 o5 Q3 zFor 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).+ R1 @2 m7 w& [4 K9 h: f
2. How is the new HBTC calculated?5 {9 J4 R8 C/ I4 @; @" j, t
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 $750.3 e8 N8 T$ t1 o( v
" f' f7 r+ V% |6 cBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.6 {* b) R+ D E/ O, Z: W) Z0 S }
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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