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 $5,000 for the purchase of a
' r) @9 h/ j+ J' {qualifying home made in 2010, if both of the following
apply:
■ you or your spouse or common-law partner acquired a
qualifying home; and
) ^4 V: W, D3 Y6 R, Q■ you did not live in another home owned by you or your
spouse or common-law partner in the year of acquisition
or in any of the four preceding years (first-time
+ Y! b1 N* D+ [! n8 r7 B. S! ihome buyer).
1 d. ]9 N- f+ z2 k  `Note
You do not have to be a first-time home buyer if you are
, ]  |+ e$ r" neligible 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
amount to live in a home that is more accessible or better
suited to the needs of that person. For the purposes of
1 l) a9 J4 K* _/ @; Q. Mthe home buyers’ amount, a person with a disability is
; V+ C8 e1 i) i* m$ V+ j: L, oan individual who is eligible to claim a disability amount
1 _5 p2 d: I/ z7 f  Y& ifor the year in which the home is acquired, or would be
) @+ Z7 U- R$ v/ R) n. Neligible to claim a disability amount, if we do not take
into account that costs for attendant care or care in a
5 m& E5 L0 {; u0 {nursing home were claimed as medical expenses on lines
- r* p$ Z' }* X5 g4 i+ z/ z330 or 331.
A qualifying home must be registered in your and/or your
$ _6 o* z- `& sspouse’s or common-law partner’s name in accordance
with the applicable land registration system, and must be
, R, o* \- y$ Y# H  Qlocated in Canada. It includes existing homes and homes
: t6 I& F3 |7 U, ]under construction. The following are considered
qualifying homes:
■ single-family houses;
5 [6 t2 x6 U- n! r0 h1 v■ semi-detached houses;
■ townhouses;
■ mobile homes;
3 o5 z: J% {7 T( Z5 D■ condominium units; and
' G! [' `' ~" I- s5 k3 B■ apartments in duplexes, triplexes, fourplexes, or
9 z6 e/ y0 S" m7 X2 papartment buildings.
1 v  F6 t8 ^3 ~* RNote
; N* k7 L4 |# a" P! bA share in a co-operative housing corporation that
entitles you to own and gives you an equity interest in a
- T: w2 e0 {' Z; A# Rhousing unit located in Canada also qualifies. However,
a share that only gives you the right to tenancy in the
housing unit does not qualify.
You must intend to occupy the home or you must intend
) i% V6 a: z3 G9 ethat the related person with a disability occupy the home as
4 _- A" W( Y, ]5 Y# N6 Ua principal place of residence no later than one year after it
! S) r$ A% ]' i7 T# t& k1 Wis acquired.
The claim can be split between you and your spouse or
common-law partner, but the combined total cannot exceed
/ {8 g' K0 l- W  ^8 ?$5,000.
When more than one individual is entitled to the amount
8 e7 {! O' W/ }/ x' D2 g. K(for example, when two people jointly buy a home), the
! S9 _! E+ H# a$ htotal of all amounts claimed cannot exceed $5,000.
' Y3 s/ Y8 v$ ^4 D1 TSupporting documents – If you are filing electronically, or
* V1 y3 T& R: }0 P, ~% r! a+ sfiling 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:
Line 369 – Home buyers’ amount
You can claim an amount of $5,000 for the purchase of a
# W+ }* J! Q  w) l2 ~4 q, c/ _, cqualifying home made in 2010, if both of the following
apply:
: r; W1 V8 x6 ^) ?! J  w, b■ you or your  ...
Hills 发表于 2011-3-20 14:45

& I. h1 y; C7 Z3 F) l+ C- I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
! M! l/ O. [, hYou can claim an amount of $5,000 for the purchase of a
) t7 \4 v) Z. t5 g& p( mqualifying home made in 2010, if both of the following
apply:
■ you or your  ...
Hills 发表于 2011-3-20 14:45

' l; s! M  h# u& D2 z8 m
% r) p' y, K. T. G* _6 z谢谢，我仔细研究了一下，明白了！