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到CRA的网页看看:2 C/ n' F7 y j# F, |% f/ l# m
1. What is the Home Buyers' Tax Credit (HBTC)?
* d% k& V) K2 S# 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).
1 z3 f, V. @. x( o2. How is the new HBTC calculated?4 R" m5 S1 ]2 n& _6 `& ]7 V
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 $750.3 j# @ w0 t d
, z L, {' ?& V5 LBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
/ Q& f% l& U6 n+ Z) r1 C from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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