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到CRA的网页看看:
; `! y6 r6 u# l9 r+ v8 A; O1. What is the Home Buyers' Tax Credit (HBTC)?
7 M' u6 t* }8 aFor 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).
4 ]+ A0 e6 ^! ]& J5 o8 u2. How is the new HBTC calculated?
( |& ?7 }/ B( W% Q; a* AThe 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." n* l J/ E6 S7 K; x& O2 H |
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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.9 D6 `& M% g; A: n, B& @
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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