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:
7 M1 i# s% x& R& z+ ~; m9 P" F) CLine 369 – Home buyers’ amount
You can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
: C5 N+ p6 m$ j' ?4 A/ Papply:
$ ]0 u; g7 U( l3 b% l) m■ you or your spouse or common-law partner acquired a
/ d1 M# t' Q) M3 x- t1 l1 {qualifying home; and
+ l+ x4 q1 b! y3 E! {) ~■ you did not live in another home owned by you or your
, R) k* c4 V& qspouse or common-law partner in the year of acquisition
' r3 K. t9 P) B6 U0 Y0 gor in any of the four preceding years (first-time
home buyer).
Note
: Q6 A# t6 O2 M2 fYou do not have to be a first-time home buyer if you are
eligible 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
" B! e4 t& C4 F4 T3 v0 ^) gthe home buyers’ amount, a person with a disability is
( f9 h9 A5 N- D3 m3 b5 san individual who is eligible to claim a disability amount
for the year in which the home is acquired, or would be
6 n6 c/ W2 t2 F: S1 @8 Neligible to claim a disability amount, if we do not take
1 ^3 L6 i9 C3 rinto account that costs for attendant care or care in a
nursing home were claimed as medical expenses on lines
( W4 L4 V. F: R330 or 331.
% g: C  j- N" h' T3 ZA 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
" o! S6 b/ j$ X+ @' F4 X9 _under construction. The following are considered
9 m7 j. L" @) x+ Q+ ^! Pqualifying homes:
  ^1 O$ B( [! z0 t0 N■ single-family houses;
) |% b( [0 S! Y* R0 f7 z■ semi-detached houses;
+ }) C% O2 M+ g" d2 F2 n8 y■ townhouses;
■ mobile homes;
■ condominium units; and
■ apartments in duplexes, triplexes, fourplexes, or
* p; f# j9 _" E) G* b( r4 y) W% hapartment buildings.
: Z4 o& N! n2 _Note
A share in a co-operative housing corporation that
1 C. \3 j6 \6 h. B; q/ j* ]' d: fentitles 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.
2 f7 a4 l1 N4 XYou must intend to occupy the home or you must intend
, x0 w. j) ~; X1 T; e' K8 dthat 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
! y6 s& J1 g  l' ~: Z2 Y* q+ wcommon-law partner, but the combined total cannot exceed
- U' L: z$ H3 C8 p/ z2 f; L* g6 G$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 $5,000.
Supporting documents – If you are filing electronically, or
filing a paper return, do not send any documents. Keep all
7 a7 U% P$ @" D$ [% [your documents in case we ask to see them at a later date.

Joanee

Please see the below detail:
# }+ `# z6 S& dLine 369 – Home buyers’ amount
& f; g) Z3 U: j) v4 b9 e2 wYou can claim an amount of $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
% ~& @; d4 v. |8 l2 M( k3 Rapply:
■ you or your  ...
Hills 发表于 2011-3-20 14:45

% d- R* N$ F2 W( f8 f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
+ \- d8 s5 S9 F' G6 nYou can claim an amount of $5,000 for the purchase of a
* @' w: @6 s( ]! m5 ?- M! Oqualifying home made in 2010, if both of the following
apply:
■ you or your  ...
Hills 发表于 2011-3-20 14:45

9 |5 `! F$ t: R4 K8 }; }
2 F  q: l+ o" |# K7 M! e! ]' f谢谢，我仔细研究了一下，明白了！