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到CRA的网页看看:& c" P2 Z. Z% D! C
1. What is the Home Buyers' Tax Credit (HBTC)?9 d, J. g. p5 g# C8 A
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
) ~8 M8 ~6 Z2 h$ ~5 w2. How is the new HBTC calculated?
& w( F0 T' I/ \, S" D! ?" MThe 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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Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
: |( u4 F9 n+ N2 ~# K from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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