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到CRA的网页看看:& W# t0 q( A2 Y- {! M
1. What is the Home Buyers' Tax Credit (HBTC)?# ]! r6 }$ \/ r" [ e! `: L
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).
5 z8 @% Q8 m( J0 S1 e2. How is the new HBTC calculated?
0 x5 M% P2 i0 EThe 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.6 C- K# f, v: g4 C ?3 s
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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