 鲜花( 25)  鸡蛋( 0)
|
Please see the below detail:* D, N$ T- R4 i( I/ G2 _1 @' ?
Line 369 – Home buyers’ amount
! ~5 j9 _) `$ I( k; FYou can claim an amount of $5,000 for the purchase of a8 l3 `2 w* l/ X0 h3 K
qualifying home made in 2010, if both of the following: x3 [% D0 M9 ]) e" K+ f
apply:" X4 Z' m, V9 ]& W z" q
■ you or your spouse or common-law partner acquired a+ }1 u( r' t% G
qualifying home; and
. u$ R/ _! y. X7 k/ g■ you did not live in another home owned by you or your" G" p+ o. A1 y D: y8 j4 s) d ~
spouse or common-law partner in the year of acquisition8 _1 l# H& r) C4 O( W. u
or in any of the four preceding years (first-time
: X4 \# h) z" b8 o0 h( u7 @home buyer).' Z: N& n6 a: F0 q# i. F
Note
0 _- B1 N+ U1 u% }You do not have to be a first-time home buyer if you are% g9 f0 B$ b1 q
eligible for the disability amount or if you acquired the, d: X* _; f+ b/ Y2 A
home for the benefit of a related person who is eligible
$ j6 ~; ?% n0 z5 o" ^! ]for the disability amount. However, the purchase must$ j- Q5 W: x3 _: D" ^5 r
be made to allow the person eligible for the disability
8 ? S- @" E+ Famount to live in a home that is more accessible or better6 O1 z% u7 @6 }: r6 H( S
suited to the needs of that person. For the purposes of' {+ L9 E3 ]) N) E: D( V
the home buyers’ amount, a person with a disability is
- R7 w8 w( ~7 D, Z0 Van individual who is eligible to claim a disability amount& }( L4 {: q7 x: v! C
for the year in which the home is acquired, or would be/ K: r5 L2 S, p/ K
eligible to claim a disability amount, if we do not take
3 N7 g6 @ ]6 v: s6 Vinto account that costs for attendant care or care in a# v @$ j1 c2 A6 f) Q/ E8 e1 O+ C
nursing home were claimed as medical expenses on lines
3 I1 \3 k# @+ j8 E/ S330 or 331.5 @+ T1 s- V1 R& e
A qualifying home must be registered in your and/or your, A! A/ P/ k& L. x& ?% h8 j }
spouse’s or common-law partner’s name in accordance
" r, R4 C- L! ^, `& J$ Rwith the applicable land registration system, and must be
1 h- M, c+ t* c, K5 M/ Wlocated in Canada. It includes existing homes and homes
) y( q9 d p8 {4 j3 Munder construction. The following are considered
y; P: G7 `+ s' [( gqualifying homes:4 m9 V' v' d! v" d$ j
■ single-family houses;7 U& j* n' P5 c, c- |
■ semi-detached houses;
: X$ P# c" @. k# W( j■ townhouses;
! C4 Q8 x( G6 L) ~8 t5 H■ mobile homes;* h6 @' i( J* X) A" {8 J" |
■ condominium units; and7 N/ C/ b% @' W, _, P+ R
■ apartments in duplexes, triplexes, fourplexes, or) u2 X+ c5 q ^* D, ?. D) E$ J
apartment buildings.
7 M1 P0 W! p0 E; Q2 }: UNote
2 S4 M& |# a" AA share in a co-operative housing corporation that! s9 d9 J6 X- o
entitles you to own and gives you an equity interest in a
1 X8 M0 a* U( F, O8 ghousing unit located in Canada also qualifies. However,
+ \( j l9 J4 Q& B& y" ~a share that only gives you the right to tenancy in the0 k7 v6 N2 O; X, B* K1 b; S) \
housing unit does not qualify.$ Y, n8 N3 V5 O5 |8 e
You must intend to occupy the home or you must intend& T9 F+ y' F' L3 z- ]
that the related person with a disability occupy the home as
+ h8 O4 l8 B+ [4 \/ Pa principal place of residence no later than one year after it
( u2 b) u! P' V Lis acquired.
& B0 e% a4 e1 D" W% e1 [" M- cThe claim can be split between you and your spouse or
; g4 I" ?3 i( ^1 s) z7 G0 |+ wcommon-law partner, but the combined total cannot exceed
/ i& O9 P3 t5 _" J6 p$5,000.
- |9 ^% {3 q, a* fWhen more than one individual is entitled to the amount
+ U) n s8 c% I0 U1 _(for example, when two people jointly buy a home), the
" J/ g$ b7 o) ]2 Etotal of all amounts claimed cannot exceed $5,000.
; w" Q1 f9 }8 |/ z0 ASupporting documents – If you are filing electronically, or
; ^6 i) s* H) R# O8 J/ S. Lfiling a paper return, do not send any documents. Keep all
# F( _2 S# Z* r. Q& Cyour documents in case we ask to see them at a later date. |
|