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到CRA的网页看看: F% `: h$ H9 k4 P8 v6 K$ y0 L' m
1. What is the Home Buyers' Tax Credit (HBTC)?
0 a% S" H2 y9 `2 g# \2 YFor 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).! m- F9 K8 n% Q _4 Y. d
2. How is the new HBTC calculated?3 Y' E3 `: H8 X
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.( N. u+ q& D: F: n6 n, F! s: ^5 |
. X! H) P# B: J1 SBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
! M) O/ _% [' V from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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