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到CRA的网页看看:
- o& k6 ~2 {* C! V" N) i+ _& |$ P1. What is the Home Buyers' Tax Credit (HBTC)?
. w, t* z; R7 W8 {. m' wFor 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)." a. ?5 Z& U o. q
2. How is the new HBTC calculated?
* p7 k; S( B, S* A: IThe 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 $750.
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.* o$ v) \3 r6 J6 C
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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