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到CRA的网页看看:4 m! u6 N/ x9 g, J. R4 n, Y' [
1. What is the Home Buyers' Tax Credit (HBTC)?
9 ^2 w' y, o6 x4 X! oFor 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).
( Y3 b9 X3 e* Z3 C7 g; I2. How is the new HBTC calculated?1 N3 Y& W! D0 q% c/ }
The 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 $750.
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! B* M) B) p. x. ]Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
5 L8 O$ b1 w8 z; y* A; }; T from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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