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到CRA的网页看看:
6 s4 f& y+ ^- }! r1 U5 @1. What is the Home Buyers' Tax Credit (HBTC)?& l k2 j" z% V# X3 J* S3 W, n1 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).3 ?1 z9 I' C# Y5 T) Z; o
2. How is the new HBTC calculated?6 f* _- R6 w8 ?5 l, O
The 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.
/ z4 H9 Q: u. ?/ ] from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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