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到CRA的网页看看:/ h, z6 `9 m; [8 r! T) Z# m) h$ a
1. What is the Home Buyers' Tax Credit (HBTC)?
& X; B8 P; H! S( dFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).; y$ }9 v% l2 o3 l- m* d6 [- p/ N
2. How is the new HBTC calculated?+ {7 P1 |% s# E' m% T* V0 H
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 $750.
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.5 ]$ A7 t4 V& y, |
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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