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到CRA的网页看看:
, G" f3 m$ C# q6 m8 B/ B1. What is the Home Buyers' Tax Credit (HBTC)?
. |: I, D9 F# j8 m' OFor 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).
) D) q% ~! x( I1 m2. How is the new HBTC calculated?
' p( b, i0 L c0 yThe 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 $750.# k9 R( S5 L$ e7 ^7 a0 A# H
/ e2 f; ?( S+ y" u' d# ]1 f/ iBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.* }1 K9 W4 p# c) H/ i
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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