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到CRA的网页看看:
3 ?9 t+ u$ U4 S9 Z1. What is the Home Buyers' Tax Credit (HBTC)?! P W/ |" x$ H" `; h9 g' h
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)." d' V# {! I+ T8 E' Q2 e, d" a2 r
2. How is the new HBTC calculated?
' o' K9 P& I: C% M3 j' \* ]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 $750.5 s* O! L7 J: Y' Q b) m$ t
7 r9 X7 W C u: B9 I7 O- VBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
+ L- K: r1 `$ X1 b6 Z from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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