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到CRA的网页看看:# Y& ^6 t2 d9 k- }! z
1. What is the Home Buyers' Tax Credit (HBTC)?, Z+ V1 f& N9 Y% I9 D
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).
2 R# T9 e1 |4 A) l' q2. How is the new HBTC calculated?
- w: H/ U9 v& h; A, kThe 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 ^, @5 Q" s2 s! G9 Z x* g
1 c0 C4 Z4 n( h! [+ [Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
5 J2 L, K8 l. u2 S8 {! T from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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