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到CRA的网页看看：
" w% n3 T+ I% v) `5 T1. What is the Home Buyers' Tax Credit (HBTC)?
, z4 ?: a/ i) J5 d- s6 Y6 s0 nFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
P) a/ ?( Q' G2. How is the new HBTC calculated?4 v3 ^$ h0 \- w y8 K& ]5 H
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 $750.
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2 @4 m. ]/ G3 ?3 v5 rBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit." I/ _4 l/ k; z4 j$ M( }( N$ i
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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