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到CRA的网页看看:
" f- A( F7 t: y( m" ]1. What is the Home Buyers' Tax Credit (HBTC)?& S, K2 L. h: c; [) g* D7 ?
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).0 [& @+ K# G r4 F" P
2. How is the new HBTC calculated?
4 z7 @# d2 a$ q) Z M9 R+ jThe 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 $750.( t6 X3 {2 R J$ J+ s; m$ B6 z# V {
; Q, k, H2 V' S! w0 G2 \ RBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.% J( k5 c+ \ e( t8 d
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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