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到CRA的网页看看:
# Q( R- L2 u7 [1. What is the Home Buyers' Tax Credit (HBTC)?/ O* a( v( b0 Q7 m7 L# L
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
" t$ E" Z5 G% t+ M8 s" @$ T9 j2 v: g3 F2. How is the new HBTC calculated?! B% n# d8 W6 E( b, {1 g: G
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 $750.3 _5 Q- L' L1 Q. ~
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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.
2 y( i) u5 D5 k+ k; |; Z from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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