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:
Line 369 – Home buyers’ amount
You can claim an amount of $5,000 for the purchase of a
* b& q& S! I+ y2 z& ~! p' ^qualifying home made in 2010, if both of the following
! m- M" A) x: I6 i0 t, X, o9 K, Rapply:
9 e, o$ S1 q$ x! z2 {1 J1 R3 l■ you or your spouse or common-law partner acquired a
qualifying home; and
4 d% X( t! p, n3 {2 U1 Z* n■ you did not live in another home owned by you or your
spouse or common-law partner in the year of acquisition
or in any of the four preceding years (first-time
$ S, B. w1 S& ]+ g. t1 M7 K1 {: Rhome buyer).
5 ^4 ~$ s  }( K/ l3 ~# X, }  ENote
6 X% \0 u3 \3 n# E2 OYou do not have to be a first-time home buyer if you are
. z( Y) a$ D. ^. \# Zeligible for the disability amount or if you acquired the
home for the benefit of a related person who is eligible
for the disability amount. However, the purchase must
be made to allow the person eligible for the disability
8 T! j" K7 k+ z( l7 S) ~; |2 X, bamount to live in a home that is more accessible or better
/ E: T# F3 A! A0 I* {; b. I* tsuited to the needs of that person. For the purposes of
the home buyers’ amount, a person with a disability is
an individual who is eligible to claim a disability amount
7 Y3 {. X3 p8 g9 [; Zfor the year in which the home is acquired, or would be
eligible to claim a disability amount, if we do not take
/ j5 d) e( j5 P+ F3 ointo account that costs for attendant care or care in a
nursing home were claimed as medical expenses on lines
! Q" [. \8 {  @; z% }" w& j330 or 331.
7 Z/ F. B7 b' O0 xA qualifying home must be registered in your and/or your
spouse’s or common-law partner’s name in accordance
! U* S7 w+ q1 Z; T. I4 h) dwith the applicable land registration system, and must be
located in Canada. It includes existing homes and homes
: W- D9 @+ p5 v+ I! x9 ?under construction. The following are considered
qualifying homes:
% v% z; r; l# B% x■ single-family houses;
3 ?6 d! `1 @0 v# x■ semi-detached houses;
& m$ v( c* ?( X% r9 D' A■ townhouses;
■ mobile homes;
( P4 Y: P& P; t4 p- Q- j0 o# H■ condominium units; and
■ apartments in duplexes, triplexes, fourplexes, or
apartment buildings.
9 c/ P' L9 i5 F# mNote
A share in a co-operative housing corporation that
2 j3 X: g- W4 Qentitles you to own and gives you an equity interest in a
housing unit located in Canada also qualifies. However,
- Y5 W  {/ A4 r8 Za share that only gives you the right to tenancy in the
" ^0 t) F- l2 q& P% O5 n+ Y* ]housing unit does not qualify.
) }: D4 n& {. |2 G9 m; y( C/ dYou must intend to occupy the home or you must intend
that the related person with a disability occupy the home as
1 [( A/ J/ w! h, r) ra principal place of residence no later than one year after it
# s, m: g  ]( @9 d' qis acquired.
) b: V1 \& I6 j1 K  g8 I: ]& [% TThe claim can be split between you and your spouse or
- P: L; Y& R5 dcommon-law partner, but the combined total cannot exceed
$5,000.
* U, X; _( H/ P* v9 HWhen 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.
3 J" L+ e# Q- L+ gSupporting documents – If you are filing electronically, or
6 a4 |; ]. G) ~, D! k+ {# Wfiling 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:
- o5 c' r- y$ yLine 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
( _9 ]( i: P3 n1 {apply:
■ you or your  ...
Hills 发表于 2011-3-20 14:45

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
2 Z) j- I4 ?" S9 D$ T0 n/ BYou can claim an amount of $5,000 for the purchase of a
5 W' G! f" z; ~qualifying home made in 2010, if both of the following
- o9 U+ m( ]. `apply:
■ you or your  ...
Hills 发表于 2011-3-20 14:45

谢谢，我仔细研究了一下，明白了！