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到CRA的网页看看:
8 C/ S0 }6 q% h, Z' b3 t1. What is the Home Buyers' Tax Credit (HBTC)?
& z; w% r4 d2 _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).
/ s, s r2 {) o) Y2 G8 j2. How is the new HBTC calculated?
x2 D" f" ^# NThe 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.
6 X: v& o8 I. Z! S' w0 H. R
3 @- ?5 H# [0 R0 S; VBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.( C' A+ E# D* T1 f% n2 b
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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