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到CRA的网页看看:
. j9 ?. B, Y1 P5 a$ g1. What is the Home Buyers' Tax Credit (HBTC)?
4 W) h5 L9 w1 x; ^; LFor 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).
: f8 ? \( p" U) s2. How is the new HBTC calculated?9 x4 g2 y# j/ Z. E% v9 e" g/ o9 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 $750.: Z2 D2 z# ]. y8 {* {& Z
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.1 M( Q$ Q5 j7 i0 Z: E- u" C, t/ R
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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