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到CRA的网页看看：
# U/ `( d* O$ o& G# p9 }' ~4 Z/ z3 l7 A' i' J1. What is the Home Buyers' Tax Credit (HBTC)?
5 E' h5 Q3 e& S- X0 D6 MFor 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).- v+ ]4 o+ h1 w" U) c) m
2. How is the new HBTC calculated?. @% d% g2 h# q7 r
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 $750./ Y& m% h y' }2 A, `3 c$ q
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
. E4 @; x0 i( Z; C5 M from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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发表于 2009-6-23 11:41
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