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到CRA的网页看看:$ ^3 g/ |! N9 Y( d( p
1. What is the Home Buyers' Tax Credit (HBTC)?
M# p Q+ Z) n' g" |$ B# ]1 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).
6 P( c o; K# G2. How is the new HBTC calculated?: @* L6 D, [0 V4 U2 Y# U0 \
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.
; f: W0 |( s& O& W% B6 P from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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