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到CRA的网页看看:7 `$ B& `4 {. p. @
1. What is the Home Buyers' Tax Credit (HBTC)?3 D2 ~0 r4 _6 n" B( J
For 2009 and subsequent years, the budget proposes to introduce a new non-refundable tax credit, based on an amount of $5,000, for certain home buyers that acquire a qualifying home after January 27, 2009 (i.e., closing after this date).1 g$ }; n6 i& |* w- F% c
2. How is the new HBTC calculated?
: i# k, t' |0 o/ OThe 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.; f7 i3 N, c; e3 x# s
from http://www.cra-arc.gc.ca/gncy/bdgt/2009/fqhbtc-eng.html |
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