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到CRA的网页看看:8 G6 n/ x X; p4 D: Y a( q
1. What is the Home Buyers' Tax Credit (HBTC)?
; C3 n6 E! M a' o& wFor 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).
9 z. ]. _, e; q+ ~+ W2 ?0 `8 _& H2. How is the new HBTC calculated?
9 K6 l0 L! {5 H- q6 l: a1 G# fThe 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.
, b- y% ?4 m) W* y( E' \ from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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