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到CRA的网页看看:- B) Y3 B; F$ f4 p2 D. x
1. What is the Home Buyers' Tax Credit (HBTC)?
8 L7 m4 J' f# jFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
3 w( |7 w' w; u. o8 P# O2. How is the new HBTC calculated?
9 r+ {; c$ F/ K: GThe 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.
0 |, y( W1 V- `: {5 x from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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