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到CRA的网页看看:
. E% E* X! v$ a: z6 D% ]7 I1. What is the Home Buyers' Tax Credit (HBTC)?
; d+ }) C4 D& }: P) nFor 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).
: w4 g# z J1 z2 h" j# D2. How is the new HBTC calculated?
m- t' x6 A* P5 CThe 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 $750.
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9 J& `5 V# [$ _. g1 e" cBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
z! I: D: b5 ?& ^4 a. |+ E from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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