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到CRA的网页看看:
$ b6 W* J$ ^7 Z. S1. What is the Home Buyers' Tax Credit (HBTC)?
6 o2 v3 q9 j% j5 uFor 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).
, `4 r" |* Y: P/ h4 U; X; t2. How is the new HBTC calculated?
7 [# _: T+ U, R: O& o0 rThe 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 $750.1 `5 K% I @: T' |
, C/ L" l8 [# c5 l A# @Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
6 W4 C# h' G$ O. T8 q+ t. j from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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