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到CRA的网页看看:
( w$ z2 G/ C4 {" k! ^- c3 v1. What is the Home Buyers' Tax Credit (HBTC)?
. ?$ v8 I" U0 X( _( T2 O: {3 }8 ~) LFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).$ H' w: w. {2 R% U
2. How is the new HBTC calculated?
6 \* `6 w- g8 J) E* V1 W) 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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, F/ E: c% }- I6 n9 fBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.) h% [ a3 X: D- r5 w
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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