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到CRA的网页看看:/ n+ B& I( `" C9 H
1. What is the Home Buyers' Tax Credit (HBTC)?
" g5 l) r7 u% b& S+ x- ^) Z) jFor 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).1 c {6 C6 s' X6 a# s6 V ?
2. How is the new HBTC calculated?
$ W! G6 d9 `5 ]7 C4 ^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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* |& w! O/ b) C, @/ x, F/ KBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
1 l/ f4 f' J+ B/ q' M from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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