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到CRA的网页看看:& `0 T. Z: A5 X, W
1. What is the Home Buyers' Tax Credit (HBTC)?
. x2 [, X5 k1 o; h& cFor 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).
$ f7 n/ a" m7 H( x+ V4 Y2. How is the new HBTC calculated?
' K' ~* k4 \; c( d( l0 |& hThe 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.. `7 b& h2 k" o! A+ }, y5 @
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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