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到CRA的网页看看:7 o! F# M" R7 m1 M
1. What is the Home Buyers' Tax Credit (HBTC)?7 A B! M1 [- f& k5 H# j
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
5 B [9 m9 A* }, S y3 T9 I2. How is the new HBTC calculated?* \6 I0 c. [. s$ c
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 $750.
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.4 g8 I3 ?$ g, k! b
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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