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到CRA的网页看看:7 l9 Y1 s5 ^% ~9 p2 S) |1 T
1. What is the Home Buyers' Tax Credit (HBTC)?
6 L( k, c% j4 e2 s y0 zFor 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).
- H5 c5 I( G, N& k. f( x2. How is the new HBTC calculated?% `2 S2 \# j0 P
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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, u6 { \9 ]- `Beginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
" Q) x/ z# ?6 y0 ?5 a from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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