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到CRA的网页看看:& `0 u+ C* g1 X( U. m- W2 q8 j8 k
1. What is the Home Buyers' Tax Credit (HBTC)?( r0 w4 }/ s' n2 P
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).
( j( |4 w7 M# @1 ]2. How is the new HBTC calculated?
- K( V9 p, w# ~) g1 Q9 `7 G2 rThe 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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9 F( v# a! U) t" PBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
) m* [. Y+ J k from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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