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到CRA的网页看看:
% h2 X+ r2 r; H6 }% i' U- s1. What is the Home Buyers' Tax Credit (HBTC)?% s w; v, ~1 h+ ? S
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).# w% z- H1 E0 D: e
2. How is the new HBTC calculated?
5 V* F- z- I* UThe 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.* t( [; C+ ?5 O# z4 K# c- n
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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.
' W; @' b a, P& i) A from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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