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到CRA的网页看看:4 y/ k8 G2 F: Q( |8 d
1. What is the Home Buyers' Tax Credit (HBTC)?
* x4 F' J; X2 }8 F' T/ uFor 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)." E5 M# T9 N8 @0 z
2. How is the new HBTC calculated?
k3 D. M- ^/ VThe 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.
n% g. `. `, g, Y from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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