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到CRA的网页看看:
8 W n3 b' f' Z3 K* W1. What is the Home Buyers' Tax Credit (HBTC)?
- [/ @1 H2 G6 z6 `" A3 G, NFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).* Q* r: f \$ ^$ V F, U2 G' ~
2. How is the new HBTC calculated?( ?7 U- r! T- e4 a- o/ Q0 [
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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, B4 j. |/ B' sBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.1 j& D7 r) q& O( J; J
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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