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到CRA的网页看看:- u' V, K6 O5 ~6 G: f! C g5 \: e
1. What is the Home Buyers' Tax Credit (HBTC)?
, J' _; H: e) @' ~8 b" OFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
# M% g2 E; P8 v$ c% n. Y2. How is the new HBTC calculated?% E8 y3 D; O6 {; B6 O
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 $750.
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0 W0 V. d$ M3 w/ O: t- W. |: @) {Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.6 p6 v8 U0 _3 I5 u
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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