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到CRA的网页看看:
2 k+ g! T$ s1 [2 b O1. What is the Home Buyers' Tax Credit (HBTC)?5 Q# y" F% j8 V0 S& @3 Q8 O% V! j
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).
" L' u3 K9 n. o9 X6 r2. How is the new HBTC calculated?" p) v. C5 i* K/ Y
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.
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0 p7 t4 r; s/ T7 \) sBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
5 @+ i' G) O& {* F from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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