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到CRA的网页看看:5 E/ V4 y C% ?2 `9 w/ e
1. What is the Home Buyers' Tax Credit (HBTC)?9 U! {2 O) R6 n
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
1 X- ^0 Z. J$ ~) x2. How is the new HBTC calculated?
: b. b- t: @1 [# o+ c) t8 OThe 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 $750.
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.1 a; s: Z1 G, ?3 k% p- e$ s
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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