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到CRA的网页看看: I K0 M4 x+ _4 T: E6 J; x
1. What is the Home Buyers' Tax Credit (HBTC)?
" O( H5 `. K4 v3 D c* d, lFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).5 ~9 m$ |5 k; W+ C
2. How is the new HBTC calculated?
$ @8 \/ ?. N6 e" T, ]% RThe 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 $750.
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit." v/ }- Z4 m5 o$ O
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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