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到CRA的网页看看:
( A3 h/ M: Y' }0 l5 r- h1. What is the Home Buyers' Tax Credit (HBTC)?
5 K0 U( g" d$ dFor 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).
3 E4 I4 c% y4 ~: w& p3 F3 p2. How is the new HBTC calculated?8 B- T. `7 z; T, V, V
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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) a& e1 i5 B- F# uBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
8 H! l- t3 g2 _& i8 ?9 _" s* [ from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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