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到CRA的网页看看:& r! h' Y4 P4 Z) s. t: U' z
1. What is the Home Buyers' Tax Credit (HBTC)?
$ x$ r% f. G' ]9 F! }For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
" i2 S) a4 W+ s2. How is the new HBTC calculated?
3 R! m+ \* H( Y! p5 A/ |$ ^" QThe 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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2 u {6 |" C% V; V; G4 o* Y4 tBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
2 }& G5 T2 ?6 v' P: o q from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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