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到CRA的网页看看:" {' C0 C% I1 G) o% \
1. What is the Home Buyers' Tax Credit (HBTC)?
7 Q6 W( m( ?( @- f, `2 ]- oFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
5 I9 M+ i) W* ?" u7 B2. How is the new HBTC calculated?8 m! C7 K: O$ J O
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 $750.
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2 |: y+ X# q8 u, v, q" \6 ]Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
+ _% e( d; T) ?' j$ s) z9 G from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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