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到CRA的网页看看:8 |$ u' C' ?- l! `( T: D
1. What is the Home Buyers' Tax Credit (HBTC)?% B9 e. ~: F+ v7 A( W, k
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).
8 m0 q# n* R/ J" t. m2. How is the new HBTC calculated?) j9 M" W5 h8 V6 D. H ?# n
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 $750.$ U; U( ~( Z; D
7 n9 X) b- Q1 f2 PBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
" `5 f+ S! ~( K! D; z from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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