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到CRA的网页看看:
% V1 q, ?1 G; @5 P3 ]% |" m) D0 L1. What is the Home Buyers' Tax Credit (HBTC)?
8 l. K% @! [- {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).
# M. W* s* s" M" M, U1 m2. How is the new HBTC calculated?
/ ~* t! I, ^) g. Z6 x- p- t0 L+ xThe 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.
y, o Z0 N* u G5 k8 H. ]
, j: }; L1 r7 Z6 H1 _+ v0 IBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
+ j+ L% i. y% \. N* ]& k from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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