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到CRA的网页看看:
! {# m1 T/ W6 _& O- j9 h1. What is the Home Buyers' Tax Credit (HBTC)?% |3 u' w8 ^# B. p# ^, v
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).9 y2 ~0 P2 j) f. [0 P/ b
2. How is the new HBTC calculated?4 A2 e8 e6 P# v8 A
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 $750.
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$ W ~3 Y7 N/ w" M8 ?Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit. I& Z0 ?. u4 ]: X
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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