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到CRA的网页看看:
- L9 W: g$ ~6 r g* W; V$ T1. What is the Home Buyers' Tax Credit (HBTC)?- j( E, U& R8 g8 p- v: q; a( H
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).' E8 `) J$ [! k0 F) P$ H
2. How is the new HBTC calculated?
; ^# ~( x g0 L( z. gThe 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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: J% Q* g+ j- s. Y* T6 aBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.( w) z' ]3 q, I2 @& N
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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