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到CRA的网页看看:
K! M |" A! I' H1. What is the Home Buyers' Tax Credit (HBTC)? A4 f. M4 G3 J& ~1 `. I7 @
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date). y ]3 | D5 j( u! A$ c: L
2. How is the new HBTC calculated?
( l" J/ P6 D2 i9 z7 aThe 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.
$ @4 S V" d# l! l% U0 {. ]% p. f s, b3 G$ \
Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.) X. ?* ?" ~" j- P1 |, q
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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