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到CRA的网页看看:
) @* s/ |- w. J6 s, q1. What is the Home Buyers' Tax Credit (HBTC)?
& o" e- r& L5 P. X- G) j( [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 l" s" X, U' C/ p* I2 n2. How is the new HBTC calculated?
" u8 ?4 t8 ? Z3 vThe 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 $750.$ m" o: M* `; W! s! a
. T8 P6 \! v# L8 j) y6 _$ H* E- F( n
Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
W; K0 q# N( @# ]1 m* [" H from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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