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到CRA的网页看看:
, M$ M' t6 L7 O1 t! R. g1. What is the Home Buyers' Tax Credit (HBTC)?# n' T3 ^- E% N1 h0 o* O
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
: _* z2 [# ?9 t+ ?) r2. How is the new HBTC calculated?$ m; a* @+ H# }4 o
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 $750.
# F9 b6 [0 i2 M u; X: f) ]4 D
. G" n$ y d1 v+ @. o- H& |4 M( t5 vBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
5 C; _. z* j! }2 @" V4 B from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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