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到CRA的网页看看:
& M( r6 O1 h3 ^1. What is the Home Buyers' Tax Credit (HBTC)?
5 U. p( e' v( TFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
- M$ w/ r( G9 Z( _$ \% F2. How is the new HBTC calculated?5 Z! R, m/ f6 W; F. m* R( m
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.+ y6 e& b+ |# J+ _3 P8 Y
9 I) ]6 Q2 z) @, i* W6 MBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
( Y9 ]; i& p! G/ }2 j from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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