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到CRA的网页看看:
, ~4 p- M1 o; j4 @1. What is the Home Buyers' Tax Credit (HBTC)?
- c: h: h6 z; B# ~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).
1 e. E- z! N+ C2. How is the new HBTC calculated?8 \0 n5 ?6 S4 ^6 ^; l
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% y, O" x* t8 N
( s2 [- J4 M! c6 i" F' JBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
6 h- b" h0 Q9 z( t) Z# _2 ] from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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