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到CRA的网页看看:
/ w+ f0 ~; O% ~1. What is the Home Buyers' Tax Credit (HBTC)?
! e& I) ]! c: T9 nFor 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) A( u% r, [# j9 P6 S3 A4 ~2. How is the new HBTC calculated?
& B+ ?7 R ~' `- KThe 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.( M7 m, \8 R+ z* f
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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.: V9 K0 R7 t) v; Q1 Q
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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