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到CRA的网页看看:. b, z- B$ {6 r% L
1. What is the Home Buyers' Tax Credit (HBTC)?
( T3 E3 A& }6 U P# p1 n+ X* OFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).4 M! \7 ^* Z8 x+ G- c5 u- @8 o9 V0 m
2. How is the new HBTC calculated?
* \. Q$ @& Y7 oThe 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 $750.% [+ o8 ~0 n" M, t( M9 h
0 e' v2 @; F$ d+ W5 ]5 R2 BBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.! ~9 u" I; T$ R
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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