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到CRA的网页看看:
' P/ N1 R% p& K1. What is the Home Buyers' Tax Credit (HBTC)?' _) r" E# a" R. `; P
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).5 Y1 u+ Q" b8 a4 e
2. How is the new HBTC calculated?
, I8 h% K+ }. j ^2 dThe 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.
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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.
, K3 J7 t% s; p% Z: w+ [ from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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