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到CRA的网页看看:3 g' p3 Z& s8 ? L
1. What is the Home Buyers' Tax Credit (HBTC)?5 i0 }5 W! N: R
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).# V+ U, Y7 y0 J( P
2. How is the new HBTC calculated?. ]3 [1 U3 e9 \- H5 q& k! m& C7 B2 K8 p
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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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
- h6 m6 O+ A) h- \1 n! Z from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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