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到CRA的网页看看:. I+ J9 Y, i! l4 d0 j4 r7 n
1. What is the Home Buyers' Tax Credit (HBTC)?1 K$ F) D6 s$ T/ g7 ?' v% Z
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).
; e. R( n C! X* E) E, j/ w2. How is the new HBTC calculated?: ]5 \4 t; l: E4 h/ i( C7 T
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* p" W/ X' U' C2 U7 FBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.! K0 \' G, m( y2 e
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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