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到CRA的网页看看:1 R9 o6 j# O& K0 f6 @. O/ `/ ? r7 e
1. What is the Home Buyers' Tax Credit (HBTC)?, T- P5 |1 c% d) Z4 a* h1 s5 j3 V
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).& u" a) f& @) D j8 h. y
2. How is the new HBTC calculated?
1 R2 m4 F) k9 V+ p/ jThe 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 $750.1 E/ @8 y: A' A6 ~ d. A
T6 e, G- |' q0 E) wBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.0 U1 D# e, w5 {) x5 `# L8 i
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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