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到CRA的网页看看:
# V- N# A+ x# e! j1 S" j1. What is the Home Buyers' Tax Credit (HBTC)?# }( B6 R" K; J; c8 U' 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).8 w, g9 T8 e5 M7 Y( A ^5 r7 X. W
2. How is the new HBTC calculated?
4 S/ @; p! S% O' y. W7 \; }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 $750.% I) a) x$ o) i1 H
# O3 y. d% a) ^0 O/ iBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.7 [% K) c. C; g' D( ?; D
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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