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 $5,000 for the purchase of a
; ~2 j3 q" {; M5 @8 @9 [6 ^qualifying home made in 2010, if both of the following
apply:
- V+ k$ I4 n& o' V& f  y$ U1 z■ you or your spouse or common-law partner acquired a
/ T4 a5 {  `: g: iqualifying home; and
■ you did not live in another home owned by you or your
spouse or common-law partner in the year of acquisition
3 D3 F2 c. l" Y- t2 K& i8 {5 Uor in any of the four preceding years (first-time
home buyer).
Note
You do not have to be a first-time home buyer if you are
' Z5 @$ _" h* Q/ V4 Ueligible for the disability amount or if you acquired the
+ v/ z& h1 @9 @% N: J  Ahome for the benefit of a related person who is eligible
for the disability amount. However, the purchase must
4 X- X4 ]+ q% A2 xbe made to allow the person eligible for the disability
" U4 B5 N9 U! [5 R2 J4 h( I& Mamount to live in a home that is more accessible or better
7 J9 Z# y( Q' B4 [4 s3 M" @9 h* Rsuited to the needs of that person. For the purposes of
2 X! \: P5 t. n, G% Jthe home buyers’ amount, a person with a disability is
an individual who is eligible to claim a disability amount
/ X" W6 S* v) r9 A% Z0 Ufor the year in which the home is acquired, or would be
& y9 \$ b0 a; z8 W  l9 N9 Y) veligible to claim a disability amount, if we do not take
into account that costs for attendant care or care in a
nursing home were claimed as medical expenses on lines
330 or 331.
. i8 [9 Q$ ?4 e" aA qualifying home must be registered in your and/or your
spouse’s or common-law partner’s name in accordance
with the applicable land registration system, and must be
located in Canada. It includes existing homes and homes
under construction. The following are considered
, R6 l% U9 J: n. f2 B6 `7 uqualifying homes:
) ^  _% h  S1 K$ h' H( f■ single-family houses;
■ semi-detached houses;
5 a( ?& M, ?2 m2 s% x* g■ townhouses;
■ mobile homes;
■ condominium units; and
■ apartments in duplexes, triplexes, fourplexes, or
apartment buildings.
3 q' H- [2 b* T# D+ BNote
9 K0 j7 X* a0 |* ~A share in a co-operative housing corporation that
) k2 g" ]) j& J" H$ p) O6 S+ Gentitles you to own and gives you an equity interest in a
housing unit located in Canada also qualifies. However,
a share that only gives you the right to tenancy in the
housing unit does not qualify.
6 q9 b  `3 M) k- n9 _You must intend to occupy the home or you must intend
that the related person with a disability occupy the home as
a principal place of residence no later than one year after it
is acquired.
The claim can be split between you and your spouse or
2 x1 g" e" Z: G  G2 p' Q) ycommon-law partner, but the combined total cannot exceed
; |1 V8 g* u& x$5,000.
When more than one individual is entitled to the amount
: [) C1 ?1 r6 g6 _  L% J7 l(for example, when two people jointly buy a home), the
4 g, p& r, _/ T' B' ~9 [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
& _: }3 }* j5 f" l. f5 ayour documents in case we ask to see them at a later date.

Joanee

Please see the below detail:
3 ~/ {/ H" R5 g5 `5 }+ x% VLine 369 – Home buyers’ amount
* ?% ~, }% \# g7 C6 j$ B! IYou can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
- y& V$ U( P+ @6 n% _6 Uapply:
■ you or your  ...
% ]) ?  i6 Z& j! O6 ]; R% JHills 发表于 2011-3-20 14:45

# z- l4 w0 F7 i+ V% b
( k* f" E' W# \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
You can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
apply:
■ you or your  ...
2 W% T/ t: f  S9 s0 r# a* LHills 发表于 2011-3-20 14:45

: b9 H$ G6 s7 W' K( W0 N谢谢，我仔细研究了一下，明白了！