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到CRA的网页看看:
& ?( m7 U+ f% r- Y( h1 V% d1. What is the Home Buyers' Tax Credit (HBTC)?
3 Y }4 t+ i/ m5 O7 CFor 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).
9 A' K9 m" i' d9 @3 H. e( W2. How is the new HBTC calculated?
0 V' i% ?7 j2 \& _9 S# ` cThe 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 $750.
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@: h: T$ e, s1 N; q. N7 HBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
& P) Z) v- V; q% S- u0 }% [+ o b from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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