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到CRA的网页看看:! o8 W1 \- S8 u
1. What is the Home Buyers' Tax Credit (HBTC)?, r" h" f* W# \/ p) H
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
+ x5 h5 s7 O/ ~9 N4 l. P2. How is the new HBTC calculated?
. z! H7 ^/ B' s& u" q- q$ DThe 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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" Z# p: ?* T6 ~0 P; IBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
% `1 }: u+ Y1 _* W' U2 E! m from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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