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到CRA的网页看看:. I' [" ?- y; s1 @1 ^) \1 f
1. What is the Home Buyers' Tax Credit (HBTC)?7 K' S |1 N, i0 E' N2 p
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).
/ S& Y0 {+ \5 [2. How is the new HBTC calculated?+ ^6 [+ h4 ]. I4 m5 T0 E2 u _
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.( C; I8 P" s+ J. p7 G g% M
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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