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到CRA的网页看看:
2 Y9 X9 e, @- I$ p( ^7 s1 N1. What is the Home Buyers' Tax Credit (HBTC)?
; I- Z, `9 F5 GFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).0 X$ _/ g% U0 E! M& z
2. How is the new HBTC calculated?
- s* O: k/ A, B6 \8 g' Y% D* oThe 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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* M7 {' \* F. t- Y* |- wBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.1 v& W K% ~% b
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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