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到CRA的网页看看:# D) N3 j$ x c w% O
1. What is the Home Buyers' Tax Credit (HBTC)?! l$ g0 @. o( O
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).; A a. ]. w. ]7 R5 j; T
2. How is the new HBTC calculated?
( G/ L; i3 @$ `. e) c. ^/ S+ i! \: |/ UThe 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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+ W9 ^( F% t" [. F! yBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
& P% |: E6 |8 u- _ from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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