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 $5,000 for the purchase of a
qualifying home made in 2010, if both of the following
; ~) H. `6 E6 l: @! P6 Japply:
■ you or your spouse or common-law partner acquired a
qualifying home; and
■ you did not live in another home owned by you or your
spouse or common-law partner in the year of acquisition
or in any of the four preceding years (first-time
2 c$ O! I5 S: ]home buyer).
Note
You 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
; N) \8 N8 z/ x% A: Fthe home buyers’ amount, a person with a disability is
an individual who is eligible to claim a disability amount
for the year in which the home is acquired, or would be
eligible to claim a disability amount, if we do not take
+ x5 _3 }2 L0 z5 Ainto account that costs for attendant care or care in a
nursing home were claimed as medical expenses on lines
330 or 331.
A qualifying home must be registered in your and/or your
  b* |) b7 V9 t2 S( q3 f1 T7 Mspouse’s or common-law partner’s name in accordance
; {2 X: m9 Z' L( owith the applicable land registration system, and must be
located in Canada. It includes existing homes and homes
under construction. The following are considered
/ s3 }1 u/ S) y9 ?4 yqualifying homes:
■ single-family houses;
* ?+ `8 m" ?6 E( y2 R# q/ X0 n■ semi-detached houses;
■ townhouses;
. U; L' @: F, `' F3 h) n■ mobile homes;
- j0 \. G% b! A; A( e8 z! I■ condominium units; and
■ apartments in duplexes, triplexes, fourplexes, or
apartment buildings.
$ i' \7 W6 d6 [5 n3 z" @1 bNote
9 Q/ o/ j, n# f) ]4 m' x9 mA share in a co-operative housing corporation that
' d/ {  K" O0 I4 u, |- A# `- ~entitles 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
+ |! z. G  g4 `0 s# @housing unit does not qualify.
) m- v  f* d+ E0 K5 E* kYou must intend to occupy the home or you must intend
that the related person with a disability occupy the home as
; `. @' V$ r! }5 L; Wa principal place of residence no later than one year after it
9 ~' V$ E; Q& H3 o6 Nis acquired.
The claim can be split between you and your spouse or
common-law partner, but the combined total cannot exceed
/ w2 e( v/ c2 e$ u% `0 M$5,000.
8 V: @$ `$ T& @. [! i+ j4 S5 C1 wWhen more than one individual is entitled to the amount
7 z. z  W: G7 Z$ t(for example, when two people jointly buy a home), the
0 S& K$ u& u2 y7 W' j- P* V/ x2 Ytotal 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
your documents in case we ask to see them at a later date.

Joanee

Please see the below detail:
0 ]9 w8 b  ]5 ULine 369 – Home buyers’ amount
" u( B) S& U4 l( K; hYou can claim an amount of $5,000 for the purchase of a
" L% H  B# Q4 Q8 Jqualifying home made in 2010, if both of the following
0 z7 G" d. T7 Qapply:
■ you or your  ...
3 H! Z* t8 x, Z( mHills 发表于 2011-3-20 14:45

0 b7 S% U# H9 M5 b6 P: A
8 a/ z+ w% e  y) z) ?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:
. L0 M9 Q( M* ~8 B+ 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
5 Q" L0 l9 v" k5 L5 O/ r0 gapply:
■ you or your  ...
2 g. A5 _9 O( V* a; H- pHills 发表于 2011-3-20 14:45

6 ]+ ]7 F1 _  c2 k4 o- k+ b谢谢，我仔细研究了一下，明白了！