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到CRA的网页看看:0 a S; ~( R4 d, z
1. What is the Home Buyers' Tax Credit (HBTC)?8 |" g/ {% R% E- b t7 `
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
- c4 O# u" A7 O* F( ~2. How is the new HBTC calculated?
4 W4 \: }$ p/ fThe 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 $750.
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5 y3 x. R6 ?) G- o6 h$ mBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
# U# J8 i9 q/ e8 i' n0 e from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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