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到CRA的网页看看:
1 n& B- U) m8 x; s Y3 {0 }% B1. What is the Home Buyers' Tax Credit (HBTC)?+ r; e6 f6 f6 K: K* h
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).. }' @ D' ? B6 J) F6 R
2. How is the new HBTC calculated?
* R* [* P; `$ b4 q5 H8 _* U- O( \1 yThe 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.
; W2 l' f2 k+ s* { from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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