 鲜花( 25)  鸡蛋( 0)
|
Please see the below detail:% `0 n; V4 S# d# e, J8 I# D
Line 369 – Home buyers’ amount
5 O2 T* p3 M' }( N# WYou can claim an amount of $5,000 for the purchase of a9 ?! ]- W ^. \5 e
qualifying home made in 2010, if both of the following2 Q4 P% {2 J' ^
apply:" t- K" R2 N+ a, E( q& O7 H
■ you or your spouse or common-law partner acquired a5 q7 p& r; z9 F% j' B F
qualifying home; and# X7 `3 U3 K) p+ b& j! j0 d
■ you did not live in another home owned by you or your' _9 y. o! b$ j+ n G) n( n
spouse or common-law partner in the year of acquisition
) g5 M" H' B: _1 Z# X; q$ k3 |9 aor in any of the four preceding years (first-time
?. t2 |; v* i' [- shome buyer).
, E& Y0 u5 `+ y2 O) p2 `2 }/ j. m, g( ENote
M q( h+ V2 m! TYou do not have to be a first-time home buyer if you are) n+ ^# K! A8 H: y0 k, ~. r
eligible for the disability amount or if you acquired the) C' I6 ]: g: f% b' E
home for the benefit of a related person who is eligible
8 N, C+ ?3 a" g! ^for the disability amount. However, the purchase must; Z; [) @- k& t1 b4 G
be made to allow the person eligible for the disability# D! z0 g! w$ K9 W
amount to live in a home that is more accessible or better0 P. I1 r3 }9 `) l/ I0 ?" E! C7 d
suited to the needs of that person. For the purposes of1 B0 V5 ]- t# S6 o6 E. S. u4 ]6 R
the home buyers’ amount, a person with a disability is
1 m; I) C( O% A# v! X% man individual who is eligible to claim a disability amount
( V! J f: H% ?+ `& }" _for the year in which the home is acquired, or would be
' U* U7 y' p1 ~% Teligible to claim a disability amount, if we do not take/ E3 S. v( W x& d6 @+ I' x
into account that costs for attendant care or care in a7 H8 D2 t3 G3 k# u/ w. Y
nursing home were claimed as medical expenses on lines
{2 Y9 @1 K7 p330 or 331., U6 l- F: v* V! w
A qualifying home must be registered in your and/or your: {. V+ f, p5 a7 M' F
spouse’s or common-law partner’s name in accordance5 o! K( \& ]$ I# S9 H+ ]5 x
with the applicable land registration system, and must be
$ U: `8 U7 g+ l1 { }0 L8 @located in Canada. It includes existing homes and homes1 E2 k% G/ t0 ]2 ^8 j
under construction. The following are considered+ \9 \ f; c% i" X8 w
qualifying homes:
; G/ t y2 E/ N' H$ I# r■ single-family houses;
1 \ E1 f; y( H■ semi-detached houses;
$ x- j2 N) }* S( |■ townhouses;" L' G+ M; P1 V4 N4 C
■ mobile homes;
0 N$ @- o. ^7 c* R V■ condominium units; and- f3 U! x" B1 k' w! F$ w" F
■ apartments in duplexes, triplexes, fourplexes, or1 C' F4 A% ~3 P) N) ~% Y X- H
apartment buildings.& d9 N0 ]1 x9 {2 c8 r, g7 D
Note P3 M( Q P/ y/ a8 \* `& R* c
A share in a co-operative housing corporation that; k7 H1 t" U, B' d3 E/ R* s, f' g
entitles you to own and gives you an equity interest in a& c8 p) {9 F3 b4 I9 j
housing unit located in Canada also qualifies. However,! s, X7 Q1 _# u0 d- J# s
a share that only gives you the right to tenancy in the6 N- T7 p; M& c
housing unit does not qualify.
+ l) `, i5 j+ o$ {+ R1 AYou must intend to occupy the home or you must intend
; ^! d- s& a! B/ [that the related person with a disability occupy the home as
6 X7 j3 s1 C9 i4 qa principal place of residence no later than one year after it# t3 i0 b; D+ O6 K x9 ]
is acquired.% n0 k) l! W8 {; C
The claim can be split between you and your spouse or
. p5 U7 c V" O$ mcommon-law partner, but the combined total cannot exceed: S+ ^7 C ?2 w. d
$5,000.
% J7 ]8 a6 n! K* U2 B+ TWhen more than one individual is entitled to the amount
6 q2 O3 J9 q8 h4 ^8 Q$ G# i(for example, when two people jointly buy a home), the
' z5 c3 V1 N& k% k: [* itotal of all amounts claimed cannot exceed $5,000.8 n! G4 n) D& ^ a( M. @
Supporting documents – If you are filing electronically, or& a; _$ e4 l8 x! j) }6 ?
filing a paper return, do not send any documents. Keep all: k; O) x' I9 `3 X6 ~- Y) h
your documents in case we ask to see them at a later date. |
|