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到CRA的网页看看:
, G& [! [0 n% ?1 V) N1. What is the Home Buyers' Tax Credit (HBTC)?/ C- T2 @, A# m
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).$ y7 d, L% J* ?: O- w3 [
2. How is the new HBTC calculated?& S2 F7 H3 A% P5 `9 b$ ^% S* M
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 $750./ I0 C% ~2 G) ~4 }+ u, [2 [
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
; h! I4 g" q3 c4 i3 i$ R from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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