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到CRA的网页看看:
' r8 D3 _0 k3 B4 _7 F+ p1. What is the Home Buyers' Tax Credit (HBTC)?
7 `9 U2 D. D( U) C, QFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
/ _# M! u. F( j6 n8 u6 @/ g2. How is the new HBTC calculated?
* p6 Q! L$ K. t7 K, L: o; vThe 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.
& n2 n3 H- \# U8 n7 O) j. b" |) U8 c" E3 ?! y9 H4 x1 T
Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
' G0 Y8 X, Y% V2 _+ x% S% a from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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