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到CRA的网页看看:! O' G3 }. C5 d2 @" h( L/ @
1. What is the Home Buyers' Tax Credit (HBTC)? X, S7 ?2 R P6 M7 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).
) x- S; Z; l u; t2. How is the new HBTC calculated?
5 V* S8 ?- c* {, V: l9 vThe 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.) t6 }6 m/ L9 P D. I9 P' Y
+ F2 l! P' c5 ^' U5 uBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
' n3 [5 r7 y8 ~- s from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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