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到CRA的网页看看:
4 h! |* e- H+ `3 \+ V1. What is the Home Buyers' Tax Credit (HBTC)? j$ U" h: o: J! A. [
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 j) P, u( H( N! x" \1 X- A2. How is the new HBTC calculated?# W. L* ]4 B1 c0 l
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 $750.1 i$ J. G: A6 h) M- W; }: C
3 ^5 Z& q9 S9 r! u; KBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
) f$ W; |7 S) }4 w' J, O3 f3 l from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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