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到CRA的网页看看:
) |' `5 B; U% x, C) B1. What is the Home Buyers' Tax Credit (HBTC)?
9 L: n: \2 E, D% HFor 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).
?# `- ]. z' `6 v; m& L2. How is the new HBTC calculated?; E' [0 t# O& T f" L) s
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.
2 t) b# j ^6 y+ V7 T3 _1 Y
# e6 I+ i- l6 {3 _& oBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.; \* \. v# f8 s
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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