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到CRA的网页看看:- v; `/ ~" V- k" i, `' K
1. What is the Home Buyers' Tax Credit (HBTC)?3 H/ ^* a+ r$ h7 ]. b0 n
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).
' p2 f' r8 |3 u; C4 m% V6 M+ a9 M2. How is the new HBTC calculated?
, M6 @3 \ y! l" O0 d* p( vThe 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.
9 P4 R; V* C7 B( ?. ?' L3 f from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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