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到CRA的网页看看：
% r( M4 N f4 ]( |0 d9 F" {1. What is the Home Buyers' Tax Credit (HBTC)?- R. q" l& i2 w1 _
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).
+ f, d+ a& [" E0 d/ h' d: x, I2. How is the new HBTC calculated?8 g. h7 X. G. A1 V6 N
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 $750.
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit. f4 R' C$ U2 h2 y5 b' I6 b
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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