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到CRA的网页看看:3 F* s+ w N0 x- s4 T( S! b8 j! k
1. What is the Home Buyers' Tax Credit (HBTC)?
) Z9 V4 \7 P4 ] t+ e. FFor 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).2 E; a+ l R5 j( y3 q* N3 g5 s _
2. How is the new HBTC calculated?
9 _8 g/ E z, |; C' J; |; qThe 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 $750.
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. u C$ ^4 j5 i: d& FBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
* K* T6 J; s, j6 Q1 {. Y from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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