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到CRA的网页看看:, I( F4 r6 K8 B9 {7 K+ d
1. What is the Home Buyers' Tax Credit (HBTC)? t; j" t4 I! t& R0 Q7 Z
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).; \# Y1 N9 F1 q( W7 e
2. How is the new HBTC calculated?, q6 x3 D9 Q/ `& 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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4 [2 t( [% _1 C, Z, V% cBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.0 F. w8 c: V) e6 {) b
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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