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到CRA的网页看看:; ~( J+ v( Y- a6 `5 W
1. What is the Home Buyers' Tax Credit (HBTC)?
3 z2 l# j; D3 \For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
( ]3 s0 o( M( @2. How is the new HBTC calculated?1 ]& w- B$ b, V% O7 C4 O8 U
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 $750.9 o5 F" K2 }; [+ Z3 D9 n7 p8 q
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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.1 U, c8 P, p) @' x8 l7 P0 X
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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