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到CRA的网页看看：* m2 s% O9 a% C) }, W' w- o' i
1. What is the Home Buyers' Tax Credit (HBTC)?
: v; v9 [4 \, A; d7 w7 pFor 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).
! K5 k1 W: M1 S2. How is the new HBTC calculated?
$ Z. K2 d, } z/ |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.' f# `" ]+ t8 R' r, c
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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.
* w+ G4 O9 M3 n2 q W# f# y 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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