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到CRA的网页看看:
! a# s* U5 }# k$ w4 H$ F1. What is the Home Buyers' Tax Credit (HBTC)?$ N6 ~8 [. s0 F/ A7 C( s
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
3 e! D$ \3 _- @/ Y' ~/ X5 s2. How is the new HBTC calculated?
5 }$ X4 E w! P9 E: S8 IThe 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.
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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.4 r8 `+ Z& v' v/ u' t8 T
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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