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到CRA的网页看看:
; a I$ Y7 m) n E% n; G6 d1. What is the Home Buyers' Tax Credit (HBTC)?# ?: E" N( D8 B6 H' g9 \/ p) t
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).6 |, h: G5 j9 k' ~6 t
2. How is the new HBTC calculated?6 w2 U4 ~9 p0 F* M8 t. D+ ^8 F& d
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 $750.0 {" I9 W+ k e" R
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.5 I" ]7 H6 ~$ L- C% v( j$ j
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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