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到CRA的网页看看:- }. m$ ^1 h% S3 x+ g7 d
1. What is the Home Buyers' Tax Credit (HBTC)?; D4 k- W) c; J8 V/ Z+ Y; a
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).% x, H& W# z! E0 \4 G
2. How is the new HBTC calculated?
! B5 j9 F$ w) |- Y- D& _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 $750.. ]/ x4 {* W5 m& L
- M2 O0 h* K6 \ E8 |Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.5 [+ e% i! E$ A3 [. t
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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