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到CRA的网页看看:
+ l6 }# a A1 Y7 K h1. What is the Home Buyers' Tax Credit (HBTC)?$ \& ^/ b/ m4 j# r, a9 d# ^
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).
! z5 ~- D- y3 K( z+ @" z6 {- |2. How is the new HBTC calculated?6 M1 e+ M* j X. u! U
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 $750.4 ~+ o+ G {' q3 z8 v6 F! _% k
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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.
3 c5 M% F- H( }: e6 I from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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