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到CRA的网页看看:8 B9 Q+ z( {% h( A T
1. What is the Home Buyers' Tax Credit (HBTC)?: R* S+ w7 c5 R+ {0 A% o
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).
, ^* V& X- `, {9 G& U! a0 `2. How is the new HBTC calculated?
( {( p: v s; T+ B6 LThe 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 $750.$ R( D1 ^& X5 u1 z$ U6 n
3 k" ?% m, L2 `Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.- ^' C: Z% }0 r9 {
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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