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到CRA的网页看看:
f v" i0 a" D0 L4 w1. What is the Home Buyers' Tax Credit (HBTC)?
6 r* I4 F' o- w' c3 h8 BFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
0 |( N5 X6 ^$ @2. How is the new HBTC calculated?
" O* w: e1 o) @ ], ^! U/ RThe 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 $750.
6 F1 z" h8 g# [$ {4 w* A9 v# n- I. V, O ?! @& p
Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
( ]& H& q* s$ q. d+ q9 e- p$ \3 D: X from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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