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到CRA的网页看看:* \9 L+ T6 w9 m* Q
1. What is the Home Buyers' Tax Credit (HBTC)?& Z/ v4 @1 r) z+ y+ _& ]' z1 C
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
/ r. I6 W! o" s2 R1 K! [' G+ f" r8 F$ r2. How is the new HBTC calculated?7 E0 P$ t1 `0 I
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.! Y" ^6 B, K1 z
# m2 ~9 T3 x( }! n H5 A; UBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.; u: H' B1 {# v7 u
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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