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到CRA的网页看看：
# }1 b# H" p9 V; ?6 l) B5 X1. What is the Home Buyers' Tax Credit (HBTC)?
* D7 T% a- D! L$ V$ x, N% C1 u# aFor 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). V; J# E% U& M5 J# N3 h0 z
2. How is the new HBTC calculated?
5 `3 ?2 }9 V! |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 $750.0 s. h) N. e: g
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
) |9 K' B/ n$ J from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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发表于 2009-6-23 11:41
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