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到CRA的网页看看:2 d( T- h/ j. S- s+ @5 I
1. What is the Home Buyers' Tax Credit (HBTC)?
6 {0 }1 T* h- w' ~For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).7 h1 K7 {$ @0 d* W
2. How is the new HBTC calculated?
6 Y2 @' g, e" p0 R# ]4 y8 xThe 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 $750.8 X% `& U& h* {; ?+ q: L% ]
$ p, I7 }. A4 b$ y8 yBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
$ b3 i5 Y' e) m$ d( t) T from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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