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到CRA的网页看看:
8 E2 x! a6 n# [- g1. What is the Home Buyers' Tax Credit (HBTC)?4 M! V$ \! N7 [: {8 W: @
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
1 ]( ]4 k' M. K6 ]$ m9 D2. How is the new HBTC calculated?
) y; b4 o' |* w" N- oThe 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 $750.
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6 |% d9 u) l; A A: O( s- fBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.8 J$ A5 r8 r0 G$ G2 m* X
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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