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到CRA的网页看看:
( K. b6 I4 d8 {" O% p1. What is the Home Buyers' Tax Credit (HBTC)?5 Z+ U" U; O- a3 ]* R4 U/ w
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).% t: w l% }: o3 E- e
2. How is the new HBTC calculated?
% e$ f0 S) v: V5 o8 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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~( K9 h3 a; n) R/ H3 YBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
1 r, w2 |3 u- {- ^9 z: f0 L from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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