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到CRA的网页看看: j+ C+ \ ^! _) N Z
1. What is the Home Buyers' Tax Credit (HBTC)?
5 B( G8 u4 N- Y$ H4 A+ CFor 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).
; u4 J B3 j" J2. How is the new HBTC calculated?
+ M+ i+ _% U7 M) C* v0 U9 f* [" XThe 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.5 e' k* o" e. n" k& a8 y
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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