004First-time home buyers’ tax credit

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What is the first-time home buyers’ tax credit (HBTC)? The HBTC is a non-refundable tax credit for certain homebuyers who acquire a qualifying home after January 27, 2009, that is - closing after this date. How is the HBTC calculated? 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. However, if the total of your non-refundable tax credits is more than your federal income tax, you will not receive a refund for the HBTC. Who is eligible for the HBTC? You will qualify for the HBTC if: you or your spouse or common-law partner acquire a qualifying home; and you did not live in another home owned by you or your spouse or common-law partner in the year of acquisition or in any of the four preceding years. If you are a person with a disability or are buying a home for a related person with a disability, you do not have to be a first-time home buyer to get the HBTC. However, the home must be acquired to enable the person with a disability to live in a more accessible dwelling or in an environment better suited to the personal needs and care of that person. For the purposes of the HBTC, a person with a disability is an individual who is eligible to claim the disability tax credit (DTC) or would be eligible to claim the DTC if costs for attendant care or care in a nursing home were not claimed for the medical expense tax credit. What is a qualifying home? A qualifying home is a housing unit located in Canada. This includes existing homes and those being constructed. Single-family homes, semi-detached homes, townhouses, mobile homes, condominium units, as well as apartments in duplexes, triplexes, fourplexes, and apartment buildings all qualify. A share in a co-operative housing corporation that entitles you to possess, and gives you an equity interest in, a housing unit located in Canada also qualifies. However, a share that only provides you with a right to tenancy in the housing unit does not qualify. As well, you must intend to occupy the home or you must intend that the related person with a disability occupy the home as a principal place of residence no later than one year after buying it.  

什么是HBTCHBTCFirst-Time Home Buyers’ Tax Credit,也就是首次购房者的税务优惠,适用于2009127日之后的购房者.

HBTC如何计算? HBTC=5000*最低收入人群的税率,2009年该税率为15%,因此2009年首次购房者的退税金额应为5000*15%=750


如何申报HBTC在做2009年报税时,line 369合并至schedule 1,在联邦税(Federal Tax)页可申报HBTC





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  1. 001: 老石,

    2010年2月11日 10:19