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到CRA的网页看看:9 M3 s6 x# p5 @# A
1. What is the Home Buyers' Tax Credit (HBTC)?
1 h' }, Y6 f: c- o6 @0 nFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).( P8 n( y5 ~$ V; ?1 x3 p
2. How is the new HBTC calculated?
6 T3 j) f' t; n# J& f- wThe 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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" b. O% u* d- A) }( y1 PBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit." c; ^# h0 J0 g) F+ s: f
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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