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到CRA的网页看看:7 y4 t% N U, [) F/ j, `0 U, b
1. What is the Home Buyers' Tax Credit (HBTC)?' _% T, J$ H/ \# u# x4 _& M2 k
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).
! Y8 R4 U% X" F2 P# {* S# {2. How is the new HBTC calculated?
4 O( l; I0 ?, B7 cThe 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.
1 Z) A1 C- K! D1 V9 Y9 N3 O+ h from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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