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到CRA的网页看看:
+ t( a! z3 @5 p; b1. What is the Home Buyers' Tax Credit (HBTC)?
- l5 Z. J7 E7 w* VFor 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).
& k' B" l* h& \+ H4 F: C {2. How is the new HBTC calculated?
% K' c* s7 w/ D5 q, hThe 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.- `7 `3 z% p6 Y
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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.
. r* {* l6 Y3 ~' F/ b1 `* h from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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