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到CRA的网页看看:
' R& E8 s9 V- g; M& v1. What is the Home Buyers' Tax Credit (HBTC)?1 A6 T1 ~. L9 k! \8 t! W# N
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).
( }5 b: k2 b1 M/ `+ g3 Z+ a2. How is the new HBTC calculated?
4 J3 W' D7 e# \ `8 a% uThe 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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& E! f8 w9 \( l# p- BBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit. @/ N2 I3 \! i. \6 x/ Q" F2 l
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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