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到CRA的网页看看:
$ G" }! t* @8 q p1. What is the Home Buyers' Tax Credit (HBTC)?
3 J k/ X# ^0 j' F" PFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).$ @1 H4 [) o5 [* t7 E9 y1 v J
2. How is the new HBTC calculated?
$ \' d4 p3 I# \+ q9 s. }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.
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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.
3 M9 I' ~/ q6 f from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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