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到CRA的网页看看:
& W3 Y. O8 E6 N: Z4 d: Y1. What is the Home Buyers' Tax Credit (HBTC)?
$ I( Q( i: d$ W/ T+ v, WFor 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).
* y# O) o ^. n' v2. How is the new HBTC calculated?
3 ~4 X O* R; Z+ e" P" v% GThe 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 $750.6 z/ {$ y B' w) k( H
4 g2 B! |# s6 u% S! }- H& uBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.$ B1 W9 N. V9 J9 g. J3 T* Y# q
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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