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到CRA的网页看看:
2 H" z+ H- R1 i' p4 j6 v1. What is the Home Buyers' Tax Credit (HBTC)?
7 y1 {- h) n9 X/ L4 {6 FFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
7 \; ~$ I7 y) Y g- t2. How is the new HBTC calculated?8 [. M1 z3 J7 I: ]. Z. p. g
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 $750.2 P+ y: u* f+ l: P; c
3 n1 V/ M- i" G' [ RBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.' _' m9 N0 W7 E( L
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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