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到CRA的网页看看:; ~& Z0 A* \' ^ I2 R, i+ E
1. What is the Home Buyers' Tax Credit (HBTC)?
+ @. w% Q, S5 n( z1 WFor 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).
, y3 j% w$ A' w* ?2. How is the new HBTC calculated?
* j! Q* Y, J: ?9 yThe 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.
5 x2 h' s8 v9 j6 Z# S& k from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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