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到CRA的网页看看:
4 M. D0 p0 P2 [. N% R1. What is the Home Buyers' Tax Credit (HBTC)?
* y$ P; }" U& S* r5 Y( ZFor 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).
$ }$ V! f4 j4 _6 G: V2. How is the new HBTC calculated?0 u( @0 b" U) F' q: c4 y( k
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 $750.
1 Q. f) l2 U7 U8 |+ g2 _7 l
) o/ z1 _ g. h/ O0 D' m# xBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit. H4 g$ C4 z, f0 ]
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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