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到CRA的网页看看:
: f( u, ]. o" i. J, S1. What is the Home Buyers' Tax Credit (HBTC)?
, R) N( N$ J- wFor 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).
0 ^; O7 F3 F6 v2. How is the new HBTC calculated?* v! B4 e8 b0 C/ X( j
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 $750.5 b% Y7 u k" E, {. Z
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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.
% e: A2 { Z/ ]: [( A7 j7 T. [ from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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