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到CRA的网页看看:
# n) l9 ^! }4 ?. K% u) U1. What is the Home Buyers' Tax Credit (HBTC)?; ~) H: O' `+ W" Y# U5 b
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).; u3 f9 u; d6 o$ O
2. How is the new HBTC calculated?: i% h6 C1 {7 d
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.1 Z" i+ L. r5 M( [3 T
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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