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:
4 G7 f3 ?; x) C9 F% B9 u/ x; Y- Q# wLine 369 – Home buyers’ amount
  v0 a) c4 `- S9 L3 ^/ S" HYou can claim an amount of $5,000 for the purchase of a
$ Y5 |: a# u! z! L' Oqualifying home made in 2010, if both of the following
: m# D3 l7 ?4 p4 \apply:
; u8 @# M- U8 p' ]$ h! y■ you or your spouse or common-law partner acquired a
4 ?2 `9 R2 r7 \9 ?& ?$ w+ Oqualifying home; and
. b9 q4 P8 I+ ^3 O■ you did not live in another home owned by you or your
spouse or common-law partner in the year of acquisition
1 `% W# L3 E5 K3 \* @) t! o7 por 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
1 u& a, r: b0 f5 c+ ^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
$ U, O9 w  W1 |" _: wamount to live in a home that is more accessible or better
suited to the needs of that person. For the purposes of
the home buyers’ amount, a person with a disability is
  S. S) ]5 g1 q5 U; @$ Ran individual who is eligible to claim a disability amount
for the year in which the home is acquired, or would be
" f% f, P/ z6 z$ L% Q5 C+ g. P" ieligible to claim a disability amount, if we do not take
9 ?9 z: d1 W( T) linto account that costs for attendant care or care in a
nursing home were claimed as medical expenses on lines
2 Y) p: g/ D- }, p330 or 331.
  X8 q, ^, b" W9 K6 j: YA qualifying home must be registered in your and/or your
spouse’s or common-law partner’s name in accordance
. S6 K  M1 t3 m  k+ ^with the applicable land registration system, and must be
located in Canada. It includes existing homes and homes
under construction. The following are considered
( C8 p; \) O' I* qqualifying homes:
. A, I& U* d9 p) T2 Z- w% v+ V- Q■ single-family houses;
1 ^' Z* K: i) \" R% H5 P4 d■ semi-detached houses;
■ townhouses;
$ ?/ F7 h, o" |$ K, ~* p# D■ mobile homes;
+ d, {' K( [5 S( _0 O■ condominium units; and
8 Z* r6 @5 V1 @, L3 B■ apartments in duplexes, triplexes, fourplexes, or
apartment buildings.
5 {0 k' ]' w* w! ]" G$ tNote
A share in a co-operative housing corporation that
+ I# [9 x2 b+ y" u+ w7 z1 ]* Rentitles you to own and gives you an equity interest in a
$ }& m* r$ S1 \2 shousing unit located in Canada also qualifies. However,
a share that only gives you the right to tenancy in the
: O. O0 V9 x: v5 M/ `; y+ k2 h  b3 Mhousing unit does not qualify.
You must intend to occupy the home or you must intend
that the related person with a disability occupy the home as
) k" V0 k7 q; W. K3 w4 I5 f7 pa principal place of residence no later than one year after it
is acquired.
The claim can be split between you and your spouse or
common-law partner, but the combined total cannot exceed
. `5 B- B8 B6 d; g" ?; M8 b/ }$5,000.
7 C% B5 c7 l0 [; r# OWhen more than one individual is entitled to the amount
0 `8 C3 \6 x/ s9 a" S/ y( {(for example, when two people jointly buy a home), the
total of all amounts claimed cannot exceed $5,000.
  o3 t0 I( d8 K; `Supporting documents – If you are filing electronically, or
) L; L1 i" R$ }3 hfiling a paper return, do not send any documents. Keep all
1 `4 Z# T- \3 Eyour documents in case we ask to see them at a later date.

Joanee

Please see the below detail:
2 y- c, Q& f4 E. a  C. Q" XLine 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  ...
Hills 发表于 2011-3-20 14:45

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
$ c! k" ~5 p, ]: [( S2 oYou can claim an amount of $5,000 for the purchase of a
0 J  d8 C- o7 |; uqualifying home made in 2010, if both of the following
+ j% F* _/ l  e; mapply:
■ you or your  ...
6 p9 y9 l) z; Q4 X* L; {# a' DHills 发表于 2011-3-20 14:45

谢谢，我仔细研究了一下，明白了！