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Please see the below detail:/ H- W) x1 d2 o) K$ V- O3 X
Line 369 – Home buyers’ amount! ]: \& d* m, i
You can claim an amount of $5,000 for the purchase of a
; K. E6 Y* O# J7 Jqualifying home made in 2010, if both of the following' ^& L) K6 b3 ^) K# F4 [
apply:
: V2 [ o0 `' D, k; G3 j1 a# j( F, h■ you or your spouse or common-law partner acquired a& _9 e8 I. |- y; E% h% _
qualifying home; and5 O7 l7 k9 y2 D
■ you did not live in another home owned by you or your
* ^/ u" g# Q: M' E4 dspouse or common-law partner in the year of acquisition" w5 K# ?3 _) b* N! G. ]
or in any of the four preceding years (first-time& h# B0 P2 t( g. w
home buyer).
5 |- H6 X) V" n1 r6 L; x. yNote3 T" N) q. ?# d; K! N4 o4 e- U
You do not have to be a first-time home buyer if you are
* |1 p8 _' [; [eligible for the disability amount or if you acquired the1 ] W, V- o0 Y1 `! X
home for the benefit of a related person who is eligible
. L. [/ X$ ]0 Gfor the disability amount. However, the purchase must4 x8 g! x0 a) N @0 M# H ^# D
be made to allow the person eligible for the disability
2 S6 f( U+ `, W7 r, E, F( _" {6 }amount to live in a home that is more accessible or better
- g0 X- {: A0 K4 Z0 d5 ssuited to the needs of that person. For the purposes of& q( E. `/ G$ k5 B: [% m8 m
the home buyers’ amount, a person with a disability is
$ \; q6 |! G* E7 k: B! ]an individual who is eligible to claim a disability amount
) r+ J5 D9 P5 Y: ^( R, g$ K" Pfor the year in which the home is acquired, or would be
( A- h& L- r z" zeligible to claim a disability amount, if we do not take& D# N' @7 T" N* n2 \) G! ^
into account that costs for attendant care or care in a
1 z1 M1 T: `. \& ]/ x$ Onursing home were claimed as medical expenses on lines
& }6 y% s: z, ]' k, U. v& d330 or 331.
# F. N; ]; Y3 N4 IA qualifying home must be registered in your and/or your
6 I9 F4 i* F( ispouse’s or common-law partner’s name in accordance
8 ^! p- N; t2 O% ?5 }with the applicable land registration system, and must be6 i0 L' {9 C) L
located in Canada. It includes existing homes and homes/ I7 h9 i! }0 A
under construction. The following are considered/ {: I, ]5 H8 ~! U% t: _, l
qualifying homes:
3 M2 H2 h& F- Z0 t# [9 S7 s■ single-family houses;
/ b$ |- K4 K, w$ d9 E4 V) }■ semi-detached houses;" j$ X3 ?! S' V9 b
■ townhouses;" q+ w# b z W: f/ Y4 x u
■ mobile homes;4 D6 E$ } F. J* W; l1 U
■ condominium units; and
* y" F4 X4 a \+ ^+ h, U■ apartments in duplexes, triplexes, fourplexes, or
* B& U$ b' _- w f! f4 y: `) M+ D% rapartment buildings.0 r, j6 k# ]1 {7 d9 i6 j
Note( j6 [" S: L9 h. @* U' @
A share in a co-operative housing corporation that
/ p- R7 T n4 eentitles you to own and gives you an equity interest in a( V% b# F& g" u8 d
housing unit located in Canada also qualifies. However,( {4 `4 e" |0 V9 d1 y8 p9 N. A$ v
a share that only gives you the right to tenancy in the) U3 Z/ G9 z- J
housing unit does not qualify.+ x# M/ z) {& g$ h8 F6 N
You must intend to occupy the home or you must intend
8 s0 E* j! E% M: w% X$ p; |that the related person with a disability occupy the home as9 O% w4 J' Z( E9 _; d' w9 X
a principal place of residence no later than one year after it
$ S6 ]: ]% Y) ^. E1 k8 A+ I1 @3 s% ris acquired.; c6 W4 U4 f, o2 `0 ]9 H3 A
The claim can be split between you and your spouse or6 [; }( E3 t5 h2 @; u3 F& e0 O
common-law partner, but the combined total cannot exceed
5 s" F. H$ ^3 _- @3 O) w7 U$5,000.
( Z3 s' T3 t$ l0 w9 F/ ^9 x& H) E8 DWhen more than one individual is entitled to the amount
8 b7 i/ y+ R7 L(for example, when two people jointly buy a home), the
; I5 B; b7 O& Etotal of all amounts claimed cannot exceed $5,000.+ @0 V+ ?" @0 G5 y. S
Supporting documents – If you are filing electronically, or
0 V8 t5 m( j! r' @! L, T) nfiling a paper return, do not send any documents. Keep all
- I8 R: @: T$ ?9 }your documents in case we ask to see them at a later date. |
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