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到CRA的网页看看:+ `9 r0 H8 i4 z9 b
1. What is the Home Buyers' Tax Credit (HBTC)?
2 b( l% d# T! G7 K8 c7 `" ^ oFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).8 I( O8 g6 O/ b+ x6 e J5 D0 ^
2. How is the new HBTC calculated?
1 }2 |; d' R$ ~2 M5 f" C* DThe 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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' t6 u. @- ]' {( z) E0 JBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit., [2 W' M+ n: h% B8 |
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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