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到CRA的网页看看:" z" G" ?. Y' |$ q
1. What is the Home Buyers' Tax Credit (HBTC)?% K# a1 N# ^0 Y. {' j& E. }0 |
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). C* m; ^; K+ i- n2 X4 s
2. How is the new HBTC calculated?
& S: i1 L3 h6 oThe 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.9 M: w% e1 X# o& d' O# X/ ?
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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