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到CRA的网页看看：. F. \4 f5 U" ?, r3 ]. i( \/ f) o
1. What is the Home Buyers' Tax Credit (HBTC)?% ]! O" T7 q+ _: a- p
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
- k1 t. I3 R! m1 S$ M; V2. How is the new HBTC calculated?
; q$ K O. |$ e1 ]& }* f% e9 TThe 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 $750.
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.+ u6 j4 H* W# e' m2 x$ _
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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发表于 2009-6-23 11:41
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