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到CRA的网页看看:! a6 y* x. z8 K$ Y e; G5 p5 W5 ?
1. What is the Home Buyers' Tax Credit (HBTC)?
# M5 f/ V% T, E* iFor 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).& Q( [* J5 e8 R6 Q( b& H
2. How is the new HBTC calculated?: V5 w5 z& B7 H) `' ~" M- f
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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8 b1 ^& o( N5 ?# M# E5 W8 [) F. KBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.# i T+ \8 R( ?6 m
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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