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到CRA的网页看看:
- n. C1 K$ J) j+ K' N* W0 v( A5 N1. What is the Home Buyers' Tax Credit (HBTC)?9 ?2 S2 B a$ F7 h+ T% \0 w
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).
/ H, [+ H: K) c, S+ L8 E/ e2. How is the new HBTC calculated?
. A1 P9 K9 q* y# h. _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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* D" Z: f" I1 b# A3 V: EBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.7 y6 v1 I5 a0 d. q
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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