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到CRA的网页看看:
9 j$ E5 {" q% Y+ a- r! ]! V& a' p6 c8 L1. What is the Home Buyers' Tax Credit (HBTC)?
5 y7 {& ^( U, O, X0 uFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).! y3 X# Y4 S7 m
2. How is the new HBTC calculated?$ x+ x n% t- ^; ~4 A5 |3 m
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 $750.
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$ ^% D m A1 o2 h" f( @Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
$ I3 V. _& ]2 E6 t8 t from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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