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到CRA的网页看看:
3 m1 Z, Q3 L7 s& Y$ i: m& a8 U4 L# i1. What is the Home Buyers' Tax Credit (HBTC)?2 q$ G1 m; K' v3 c5 h' u
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).1 E: v! n1 V* [% E0 E5 j
2. How is the new HBTC calculated?$ j v5 O( b4 V- h
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.
' c. l b' j/ O9 ]/ i3 H% q/ b* J from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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