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到CRA的网页看看:) L/ |6 A) G" Y( [* ^
1. What is the Home Buyers' Tax Credit (HBTC)?9 [: g( \( W6 }7 d, N" B y& G
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
6 x; `. b# ~$ _2. How is the new HBTC calculated?
! S5 d1 U2 y. G/ x+ Z1 g& p2 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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& A- s4 \, ]3 R; EBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
& s2 L7 Q+ Q) ~. U: o& D9 S: Z# O from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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