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:
9 G) s4 b. @7 XLine 369 – Home buyers’ amount
6 P2 ]* `' F" [1 N2 n6 ~You can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
apply:
/ {6 e" e/ C. q, ^0 D■ you or your spouse or common-law partner acquired a
qualifying home; and
: J: Y* Q3 r; T$ \■ you did not live in another home owned by you or your
+ Z6 N- f) C1 F6 p+ a0 xspouse or common-law partner in the year of acquisition
or in any of the four preceding years (first-time
home buyer).
Note
You do not have to be a first-time home buyer if you are
" G3 B" y# a; W$ q5 aeligible for the disability amount or if you acquired the
( k. [" y( D2 |/ U$ y; uhome for the benefit of a related person who is eligible
6 W/ I4 K# o0 D4 K0 A" @# B; ufor the disability amount. However, the purchase must
be made to allow the person eligible for the disability
amount to live in a home that is more accessible or better
+ P5 Q  [8 \( `6 wsuited to the needs of that person. For the purposes of
9 g* Y! Q/ X" h# @9 ?& Hthe home buyers’ amount, a person with a disability is
an individual who is eligible to claim a disability amount
for the year in which the home is acquired, or would be
# `8 w5 b. H' w' R5 i. \5 c5 ieligible to claim a disability amount, if we do not take
into account that costs for attendant care or care in a
0 }6 C' g* G- b  xnursing home were claimed as medical expenses on lines
" s$ \) _% @% \* \6 h+ A! m330 or 331.
A qualifying home must be registered in your and/or your
spouse’s or common-law partner’s name in accordance
$ j5 c6 N! g6 ]( w: _) @with the applicable land registration system, and must be
located in Canada. It includes existing homes and homes
under construction. The following are considered
qualifying homes:
■ single-family houses;
■ semi-detached houses;
$ j1 z! S2 `) `' H! }■ townhouses;
, J( _) O8 ?- T8 s0 W" n■ mobile homes;
. U4 x" \9 O3 Y1 x8 ~( n7 y■ condominium units; and
4 j& c2 n" |* K( \) i■ apartments in duplexes, triplexes, fourplexes, or
8 l' ]: K, ~, L5 }apartment 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,
a share that only gives you the right to tenancy in the
% |& W, J+ d% x1 M* A  ~0 ?4 Fhousing unit does not qualify.
8 J: G) H1 B4 N' {You must intend to occupy the home or you must intend
, |# ]+ b% A. C. g2 Ithat the related person with a disability occupy the home as
; F; Z0 _2 S( Q& _a principal place of residence no later than one year after it
5 r. z" m$ r7 A- c! Zis acquired.
The claim can be split between you and your spouse or
7 w5 K* e8 t+ B5 D1 d- r( tcommon-law partner, but the combined total cannot exceed
) g+ H; k% N  A$ T$ A$5,000.
4 j- f! n! d. ^  _) S: zWhen more than one individual is entitled to the amount
(for example, when two people jointly buy a home), the
; _/ e0 h& Z/ {& F% Jtotal 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
) M: J8 m5 |8 tyour documents in case we ask to see them at a later date.

Joanee

Please see the below detail:
$ u0 S. ]% V6 O5 L( s; C1 KLine 369 – Home buyers’ amount
; @+ B+ S; |! A; iYou can claim an amount of $5,000 for the purchase of a
) V. \& y6 t3 G, _( A0 ~qualifying home made in 2010, if both of the following
apply:
■ you or your  ...
- q) w' K, |4 N  g) }Hills 发表于 2011-3-20 14:45

2 Q$ i5 e  m+ m' R. u5 e4 p& G' d; i
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
! ?- q- @; R( \# G2 B2 ~qualifying home made in 2010, if both of the following
apply:
( F: R6 z/ Q) i' j■ you or your  ...
0 e, c# D% B. }! [. R! Z5 L5 PHills 发表于 2011-3-20 14:45

% }  S6 @7 e7 i, r9 T& o谢谢，我仔细研究了一下，明白了！