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到CRA的网页看看:
1 | V5 r7 P7 b7 o1. What is the Home Buyers' Tax Credit (HBTC)?. l$ c' V4 ?- ^* a+ b
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).
! q: |. N+ R6 ?0 I% C2. How is the new HBTC calculated?: b8 D) v: f+ Z1 v" k X
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 $750.
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; W/ Q1 Z% P+ q- B1 x1 p5 jBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.0 {+ V3 Q$ @# A
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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