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到CRA的网页看看:4 ~/ u* F, u3 p" p1 i
1. What is the Home Buyers' Tax Credit (HBTC)?
- q5 |; x: u! F/ R2 A, C- ZFor 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).
# X" Z( \2 x8 E2 c; s/ U2. How is the new HBTC calculated?
6 }4 g& [ M: }! MThe 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.3 S" V+ [; b# M6 t Y T& R
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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