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到CRA的网页看看:
+ o1 m9 V4 G5 U0 ^4 j1. What is the Home Buyers' Tax Credit (HBTC)?
4 v1 y* S/ \! \& N+ {& RFor 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).: @. i9 x' o! C2 J8 h
2. How is the new HBTC calculated?
" t5 ^) j& ]4 _6 {) z& T5 J! h" `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.! g3 z1 B6 S4 d
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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.) Y, m6 f5 B7 r+ z" X
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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