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到CRA的网页看看:( p$ S+ s: A1 A8 y" x9 f6 n: ]: N
1. What is the Home Buyers' Tax Credit (HBTC)?
( a8 p& C0 t' ^5 K+ jFor 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).
; I! O, m* X! z. E2. How is the new HBTC calculated?
/ m& B. R, p0 b# q7 @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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# E: K: |% v7 @1 h% _Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
0 `& h' {' c, j from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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