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到CRA的网页看看:
, N0 [ B- w+ q$ n% F) p1. What is the Home Buyers' Tax Credit (HBTC)?5 J. A& u! G: t% _8 c! d) O! ` s# {" h
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).% Z* w5 C2 u( d, Q" S6 [
2. How is the new HBTC calculated?0 ^4 M. [! w" q' Z3 c/ U- X
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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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.9 y O9 v9 y/ v' u# S8 f/ H4 ^
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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