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到CRA的网页看看:
& U3 Z8 n/ f$ b4 R1. What is the Home Buyers' Tax Credit (HBTC)?; X6 V; A. L/ K5 ^& a* @7 c
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).. G A' Z$ A- e2 [) N
2. How is the new HBTC calculated?
) S$ k/ v2 }% F2 SThe 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 $750.8 h9 G5 ?. \% q4 W8 u) M. ]
1 k* M. j+ e0 e7 c& @) R2 T0 E. I0 s8 \Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
* z! S% P% W$ G# g from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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