 鲜花( 25)  鸡蛋( 0)
|
Please see the below detail:
. L6 \: k' C% V2 Z0 fLine 369 – Home buyers’ amount
; L# g! l) ?3 _0 pYou can claim an amount of $5,000 for the purchase of a& _: T5 _0 w' a0 e, \
qualifying home made in 2010, if both of the following, {) u5 Q5 L ], [( [
apply:7 O# A3 D) `; r0 P7 a7 l
■ you or your spouse or common-law partner acquired a: X) M- c8 [, e! e8 W
qualifying home; and: q' }3 C# O: w8 V
■ you did not live in another home owned by you or your; [/ H$ U, Q: d# n; f
spouse or common-law partner in the year of acquisition
" k: H* o/ T/ uor in any of the four preceding years (first-time
0 d2 N8 q# ^5 \( h, `home buyer).1 _# p# {7 X9 A% M9 F
Note1 I/ O$ a+ Z) X! d
You do not have to be a first-time home buyer if you are
* j0 W4 w) X, l$ C9 eeligible for the disability amount or if you acquired the; h' b; W b, f+ ]
home for the benefit of a related person who is eligible
- T! D' ^% ]$ f* ]2 Kfor the disability amount. However, the purchase must* ]) D, u# c0 B# |2 r. v: }" S) q
be made to allow the person eligible for the disability
/ Y+ `3 K) A$ r! I% r% d3 ]6 p% Uamount to live in a home that is more accessible or better
3 E n; U, @8 Y Z2 m/ p3 ?suited to the needs of that person. For the purposes of
; \7 K1 j" K1 b9 K/ ^7 W; sthe home buyers’ amount, a person with a disability is
~. v' D) G. P3 v& K$ Wan individual who is eligible to claim a disability amount
5 @6 z9 k5 L* i3 ]% z( g1 xfor the year in which the home is acquired, or would be( e' @) t. \5 x
eligible to claim a disability amount, if we do not take
; i+ a# S' F0 i1 W: [( h9 ]- S6 ^( ?into account that costs for attendant care or care in a* Y" z7 J; W/ Y0 ?0 Q) ?# _- U% P+ |
nursing home were claimed as medical expenses on lines
4 H4 }, @! T/ b2 R: x0 \330 or 331.9 z$ g5 _9 o- m8 @3 j k5 ~- @
A qualifying home must be registered in your and/or your
6 f# U" v$ R. C: g3 Ospouse’s or common-law partner’s name in accordance
" q) O$ e- s5 R' Y. [* [with the applicable land registration system, and must be, C9 S0 e% i! t: x7 ~
located in Canada. It includes existing homes and homes+ P. C" N& i3 {2 O9 V* `: A
under construction. The following are considered
( m9 y' o; y+ q& Q) a' yqualifying homes:, C% w# `2 K4 Q- \! l
■ single-family houses;# |; V/ N$ J2 K- |. E
■ semi-detached houses;& f. w/ }0 z8 D; \2 z/ `
■ townhouses;
( u1 H ]0 E8 \& s0 k' `■ mobile homes;
0 \" I. {2 X; J# V ~8 v■ condominium units; and
: ]$ @+ v5 D' o$ ~■ apartments in duplexes, triplexes, fourplexes, or# E* F* I4 t; t. A: A- {1 L
apartment buildings.
$ W. ?% A4 p6 t1 _7 R" z0 Y. UNote' m" \5 R! Y( T3 Z+ s
A share in a co-operative housing corporation that
% E! J9 j' c5 G7 W1 m3 }* hentitles you to own and gives you an equity interest in a
2 B; y+ G$ T. bhousing unit located in Canada also qualifies. However,
& |7 H% Q; v) n5 J9 M5 W3 ba share that only gives you the right to tenancy in the( _& f3 u. y$ r$ ]1 o
housing unit does not qualify.) t4 j9 A9 U# ?% w) V' P; b
You must intend to occupy the home or you must intend
" y& c& S1 z S/ x3 Pthat the related person with a disability occupy the home as
% h7 s; S1 s' D za principal place of residence no later than one year after it
% Q4 ^7 Q* P' F! s$ pis acquired./ O }6 s5 l4 b, h& n e' m
The claim can be split between you and your spouse or
4 O8 x+ o g* r1 U4 U& ]common-law partner, but the combined total cannot exceed4 u8 x* U8 G2 [& l% f3 c' U& D
$5,000.
: p4 @0 ]* T+ ^. n1 ? r; k% `4 ?9 ?When more than one individual is entitled to the amount
5 @ \) r$ _1 j, L3 E6 _(for example, when two people jointly buy a home), the* N' T$ u0 d7 v: y
total of all amounts claimed cannot exceed $5,000.0 E# Z' f0 d/ c
Supporting documents – If you are filing electronically, or
2 Y b7 `& ]: @$ j( d, Ffiling a paper return, do not send any documents. Keep all3 A3 A& s5 H/ c
your documents in case we ask to see them at a later date. |
|