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Please see the below detail:
( |' v' L3 p: cLine 369 – Home buyers’ amount! X, ]4 k/ e( N _6 H! \
You can claim an amount of $5,000 for the purchase of a+ T. M1 ^% M5 }; _. R3 ]
qualifying home made in 2010, if both of the following
1 o* [7 `! b$ ~& tapply:
3 j, @- }# P1 Q+ ^■ you or your spouse or common-law partner acquired a4 ~( ~6 f) p. K2 P( g
qualifying home; and
, t% p: L/ c) O9 W) `( i) `9 O4 W■ you did not live in another home owned by you or your+ d7 C% f1 G# w& T
spouse or common-law partner in the year of acquisition' J2 b3 ?, n9 l$ _ j- V8 {# k) w: _
or in any of the four preceding years (first-time2 Z0 W2 ^# u- q d( f' V
home buyer).$ Y E5 E# r/ Z5 V0 F: H# u
Note% N$ q1 N F M# |6 |% T
You do not have to be a first-time home buyer if you are& l1 s& ]( D1 w8 {
eligible for the disability amount or if you acquired the
3 S- u" o& C+ b |$ N5 E! U* X# Phome for the benefit of a related person who is eligible
* D. r$ L4 |2 U$ v: J9 F2 wfor the disability amount. However, the purchase must
1 D5 v4 r$ C( v( D' r! Rbe made to allow the person eligible for the disability# I. _1 x/ G5 p) _# g, [. ^
amount to live in a home that is more accessible or better$ L: @" Q4 G1 L- \- f
suited to the needs of that person. For the purposes of: G+ B" S1 j1 i; z# Y
the home buyers’ amount, a person with a disability is C* X/ e5 @- L9 s- q* g
an individual who is eligible to claim a disability amount! q0 f" E# e8 {" |
for the year in which the home is acquired, or would be$ z* u2 l& g8 Z! @/ b% i+ y
eligible to claim a disability amount, if we do not take
9 j: O& \! X5 F ]: K6 |1 ointo account that costs for attendant care or care in a5 y3 r/ e0 V4 x. F
nursing home were claimed as medical expenses on lines
7 o7 J4 J9 L, s- e* C330 or 331.
+ N. {# \0 D/ a& i5 r \A qualifying home must be registered in your and/or your
[0 H3 b; [* q0 K8 f/ cspouse’s or common-law partner’s name in accordance* V. o& ]* `/ }* ]7 A
with the applicable land registration system, and must be
7 ?8 Y, B& z6 O: {) zlocated in Canada. It includes existing homes and homes: v4 x& J) r. R7 b t
under construction. The following are considered
+ x; ~/ Y" B0 q6 t* bqualifying homes:1 v1 `! n/ T0 h1 I, k0 G
■ single-family houses;3 U a: B! k# `% b; w
■ semi-detached houses;
7 ~: a/ k/ L( Z( C) v; \; V; g■ townhouses;
/ ^9 o& w0 z) O% P■ mobile homes;- X# i, v/ T4 d, x' S7 S) z
■ condominium units; and l; u) o7 ~# l+ x6 o
■ apartments in duplexes, triplexes, fourplexes, or
- H+ x! c- A" y% s6 b( C2 zapartment buildings.# r, |) ]7 B1 y) {" C2 j0 r
Note" `$ T5 O, c. V* K; t. ?! H
A share in a co-operative housing corporation that) k, j/ F6 G% k- b. n" d# y
entitles you to own and gives you an equity interest in a
: A$ G! R/ a8 K |housing unit located in Canada also qualifies. However,) u7 C! x+ D+ ~' O) ]$ L( D5 K& g
a share that only gives you the right to tenancy in the; ^/ }" O- q: j: X ]0 T6 F7 @
housing unit does not qualify.3 F' D. f- a1 B) E# \. W# B
You must intend to occupy the home or you must intend
) u9 c) C! b" \9 k! B6 Z6 M& tthat the related person with a disability occupy the home as
x7 H: x% k1 n. Ra principal place of residence no later than one year after it
$ h1 f+ E# i6 v" |4 E* T4 ~5 \is acquired.
1 [2 E: R2 y$ t; Q4 y/ w1 k. ?The claim can be split between you and your spouse or" J6 n- n3 x* _' z" ?
common-law partner, but the combined total cannot exceed
& z6 d5 z' Y! h+ x4 m8 o5 q$5,000.2 N$ X3 h% Y' \ y6 Q1 c5 ], ]
When more than one individual is entitled to the amount
! o% _9 F9 j1 f! Y+ Q* D(for example, when two people jointly buy a home), the
) T+ G: P. q! f S# J" |1 s4 Jtotal of all amounts claimed cannot exceed $5,000.' t& R0 `9 P5 N5 I% e" h9 u, y: g
Supporting documents – If you are filing electronically, or
8 P" m5 h0 B! W# `filing a paper return, do not send any documents. Keep all
5 a/ B# l& U! m. o) o' q* h0 g: wyour documents in case we ask to see them at a later date. |
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