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到CRA的网页看看:: G, k* U7 @# |
1. What is the Home Buyers' Tax Credit (HBTC)?
P9 r! G+ _; [0 b7 H8 `9 pFor 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).
) r4 {6 q5 k2 ~* ~1 P; G2. How is the new HBTC calculated?. ^: i& z" J/ m
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 $750.
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+ b K& M6 I5 GBeginning with the 2009 personal income tax return, a new line will be incorporated to allow you to claim the credit.
8 J$ u$ J! _# {2 D: M from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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