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到CRA的网页看看:
5 ]: f. L8 i) T( k- N1. What is the Home Buyers' Tax Credit (HBTC)?
% ]* T9 Y1 F8 }4 E! K7 @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).# G' H4 a1 W4 q( Q5 t8 ~: O
2. How is the new HBTC calculated?, D8 t7 R5 l% D4 J" S" x
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 $750.
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
6 h) |& }* T6 N3 Q- n3 N# o8 P- G$ I from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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