求教：报税的一个问题！

Joanee

在今年的报税中有一项，如果买房可以申报$5000CAD，这个是指必须是2010年买房的吗？（一处居住房）？

Hills

Please see the below detail:
: r! h* K, o! ^+ o$ n( TLine 369 – Home buyers’ amount
You can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
) i5 a  f4 n) W4 Y- c# Yapply:
■ you or your spouse or common-law partner acquired a
qualifying home; and
5 B" J5 D) i) }■ you did not live in another home owned by you or your
) e' T. R% }: D. @  X5 Vspouse or common-law partner in the year of acquisition
or in any of the four preceding years (first-time
( u8 Y) Y7 c$ f6 c% |) @home buyer).
Note
You do not have to be a first-time home buyer if you are
; h8 i3 X! y5 l! ]eligible for the disability amount or if you acquired the
home for the benefit of a related person who is eligible
9 w9 F/ U) _1 X& b* c; x1 bfor the disability amount. However, the purchase must
" W1 O) v. J) [) C* v. D% Jbe made to allow the person eligible for the disability
amount to live in a home that is more accessible or better
suited to the needs of that person. For the purposes of
the home buyers’ amount, a person with a disability is
: _+ z) L: B7 {8 r( han individual who is eligible to claim a disability amount
for the year in which the home is acquired, or would be
  M) [% O8 E, U1 T8 m0 Y2 L; A: @eligible to claim a disability amount, if we do not take
into account that costs for attendant care or care in a
& P- d$ V: l$ [: I: F/ w0 bnursing home were claimed as medical expenses on lines
) S9 j+ I6 e# {. I3 Q330 or 331.
A qualifying home must be registered in your and/or your
spouse’s or common-law partner’s name in accordance
! Y7 n( S* X6 h, xwith the applicable land registration system, and must be
located in Canada. It includes existing homes and homes
under construction. The following are considered
. ^7 u0 S$ E5 _& _qualifying homes:
■ single-family houses;
, r0 b2 [' x( X; C6 Q■ semi-detached houses;
■ townhouses;
6 t8 K$ [# q9 `■ mobile homes;
  k  t/ V% H$ r' x+ [; D8 U* V' O$ p■ condominium units; and
6 V3 @4 D0 ~$ _0 r5 |■ apartments in duplexes, triplexes, fourplexes, or
1 k2 c- ^( G' G  m" j2 o5 Fapartment buildings.
Note
A share in a co-operative housing corporation that
entitles you to own and gives you an equity interest in a
housing unit located in Canada also qualifies. However,
4 T/ Z5 |1 a% Ja share that only gives you the right to tenancy in the
8 r, @* I+ D& x2 \1 F& Rhousing unit does not qualify.
! S9 U+ ^( _: N, k. AYou must intend to occupy the home or you must intend
5 o" F/ F' X. b5 |$ Q" x9 [2 Athat the related person with a disability occupy the home as
a principal place of residence no later than one year after it
; C9 @6 W% W/ Tis acquired.
The claim can be split between you and your spouse or
) I, i7 g4 w( ^9 R8 z! ncommon-law partner, but the combined total cannot exceed
3 `; o- Q8 Y! I9 T5 ?2 t% Y$5,000.
When more than one individual is entitled to the amount
(for example, when two people jointly buy a home), the
total of all amounts claimed cannot exceed $5,000.
Supporting documents – If you are filing electronically, or
filing a paper return, do not send any documents. Keep all
your documents in case we ask to see them at a later date.

Joanee

Please see the below detail:
Line 369 – Home buyers’ amount
You can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
apply:
■ you or your  ...
) M6 T; E0 [& g8 k. y0 q9 r! yHills 发表于 2011-3-20 14:45

% L4 [) ~+ D9 ^; c) n3 y$ c
谢谢，这个我看啦，我是不明白，是不是只有2010年买房的人，才能用CLAIM 这个CREDIT！

Joanee

Please see the below detail:
Line 369 – Home buyers’ amount
You can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
" i6 v8 |+ x% A( @7 gapply:
6 S0 i" o3 ]0 q3 f- B■ you or your  ...
Hills 发表于 2011-3-20 14:45

& R* \/ \7 c4 D谢谢，我仔细研究了一下，明白了！