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
( r; E$ }' l: hYou can claim an amount of $5,000 for the purchase of a
! l1 I: l( z, q' y3 }) Tqualifying home made in 2010, if both of the following
  |. D4 J$ w( _) D3 m& _; x3 kapply:
■ you or your spouse or common-law partner acquired a
! g. X4 C! T* b9 Mqualifying home; and
■ you did not live in another home owned by you or your
4 t8 d" A5 v6 Z1 ]; Jspouse or common-law partner in the year of acquisition
& Y! k* B+ p+ x, Bor in any of the four preceding years (first-time
home buyer).
Note
7 I, ]" m* \( l' Y8 B: T) N8 \, z6 mYou do not have to be a first-time home buyer if you are
eligible for the disability amount or if you acquired the
5 O/ B# [5 ]( F* J$ |home for the benefit of a related person who is eligible
for the disability amount. However, the purchase must
2 [' N2 W- i' G2 \! c0 f- k9 Pbe made to allow the person eligible for the disability
amount to live in a home that is more accessible or better
1 S0 S- f- L( \5 k. o  vsuited to the needs of that person. For the purposes of
% N* O& H. S5 ]( h- P/ y& xthe 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
eligible to claim a disability amount, if we do not take
1 p* N( C# C, _) f% |into account that costs for attendant care or care in a
, ?! ]! m' u. B" Qnursing home were claimed as medical expenses on lines
330 or 331.
A qualifying home must be registered in your and/or your
spouse’s or common-law partner’s name in accordance
8 s, X7 [5 C4 E! q3 e7 j: P$ _with the applicable land registration system, and must be
located in Canada. It includes existing homes and homes
4 [# f. G) ]0 h3 Z- r: T/ Z( m; f2 A7 iunder construction. The following are considered
qualifying homes:
■ single-family houses;
■ semi-detached houses;
■ townhouses;
* \. L. {6 {" h. W1 f1 N■ mobile homes;
■ condominium units; and
■ apartments in duplexes, triplexes, fourplexes, or
) Q2 H9 O1 [3 s4 n' n# s% H( `  papartment buildings.
Note
, o  g4 C$ E* r6 j# g. KA 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,
0 }0 T0 [' b( c# b/ aa share that only gives you the right to tenancy in the
housing unit does not qualify.
: W4 T9 _" P" x: @; m3 L. FYou must intend to occupy the home or you must intend
7 m0 X* n* e: E1 ?- R6 j4 `that the related person with a disability occupy the home as
2 H! h8 P, H- G" r+ u2 r2 e# ua principal place of residence no later than one year after it
- e: P5 `* K( r' a! y( J: [is acquired.
The claim can be split between you and your spouse or
9 ~1 V( [4 J" S3 ^common-law partner, but the combined total cannot exceed
$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:
. K: ^- B, I/ I+ L2 e6 t4 k. ZLine 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
! Z6 Z1 E) t; lapply:
■ you or your  ...
Hills 发表于 2011-3-20 14:45

8 F5 J- n# x/ p9 B; I) J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
9 [, D" B0 D( F) B; ^You can claim an amount of $5,000 for the purchase of a
: \0 F2 p+ Z: [- Q  iqualifying home made in 2010, if both of the following
apply:
■ you or your  ...
- g0 {4 i* L) N+ iHills 发表于 2011-3-20 14:45

谢谢，我仔细研究了一下，明白了！