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到CRA的网页看看:, Z o7 ~0 J( N+ n @! O6 f
1. What is the Home Buyers' Tax Credit (HBTC)?
( } M' d7 s: gFor 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).
1 C9 g: X- y! q2. How is the new HBTC calculated?- M! p. m- G, \, D( E
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 $750.
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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
: U+ y/ M7 e2 t% V& ~$ { from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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