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Please see the below detail:
! H' I+ E! B8 _( R& Q: U! LLine 369 – Home buyers’ amount$ B+ E/ o, o* u! o; i7 p
You can claim an amount of $5,000 for the purchase of a" ^2 y9 C2 b/ l( D0 W
qualifying home made in 2010, if both of the following
. q! F0 g% T" C1 W# b' Sapply:
% N# k9 h( w/ i: C- j. n■ you or your spouse or common-law partner acquired a! `- G$ Y7 X8 E# O: S/ T8 Q* m, m
qualifying home; and; D4 F( h* r7 a6 q* @
■ you did not live in another home owned by you or your
% c% @0 N6 z" \4 k, m- Z+ A8 D5 Pspouse or common-law partner in the year of acquisition
# Z% i/ W6 u" Q0 J9 gor in any of the four preceding years (first-time
* _. \4 R# n5 [& U# `( e; ~home buyer).
3 \7 C6 V/ u# D! j' s' P' [Note; t+ }, z: W' c2 [ @
You do not have to be a first-time home buyer if you are+ u0 Z7 j h* q
eligible for the disability amount or if you acquired the3 f' u2 j2 p( A8 }+ ^
home for the benefit of a related person who is eligible
3 Y0 ^% q3 M; G' Yfor the disability amount. However, the purchase must
* H' D5 p/ n, m* t1 m$ pbe made to allow the person eligible for the disability
7 ]$ q T) G! W3 d. Q' E7 iamount to live in a home that is more accessible or better
- R2 X; _( {3 c, n4 s0 A3 v" q# wsuited to the needs of that person. For the purposes of
# U, Q& t$ X/ H. R4 Hthe home buyers’ amount, a person with a disability is0 h( ^# ]& J' z0 y6 y6 i
an individual who is eligible to claim a disability amount7 e1 k( L3 m& c$ H: z
for the year in which the home is acquired, or would be3 f. u, j C! V; Z$ r
eligible to claim a disability amount, if we do not take$ J/ b2 M4 ]+ U
into account that costs for attendant care or care in a
1 J7 V, b& J: f- S8 dnursing home were claimed as medical expenses on lines
& y5 s# _! q0 d5 n* C330 or 331.$ y- ]+ V `7 p- x5 U
A qualifying home must be registered in your and/or your
1 V1 b. ~) k, l5 ~9 lspouse’s or common-law partner’s name in accordance: n3 p! Y( Y0 I
with the applicable land registration system, and must be! |3 [+ U0 K+ [( `9 J
located in Canada. It includes existing homes and homes
& H6 A. s' z3 `under construction. The following are considered5 s- O5 E+ F2 `5 N
qualifying homes:
: N" ]& F; }4 i A* ]■ single-family houses;% C7 l- H, z8 C) F( E; G# Y
■ semi-detached houses;
9 X; L1 ]; n# X/ a, V M. e B■ townhouses;
* }# c G" i; y■ mobile homes;. V0 f3 Z% p$ K# o% r% ?. E# ~+ u
■ condominium units; and
; ~' Q5 t8 s0 ?* j# I1 ^■ apartments in duplexes, triplexes, fourplexes, or
: d, H# M2 M% E" k% U9 R+ p5 a% Tapartment buildings., N0 D. L7 I$ N/ Q; I7 R7 E
Note
' P* _3 ?- i- [" yA share in a co-operative housing corporation that
2 t, n/ v) s7 \' c8 {entitles you to own and gives you an equity interest in a
4 f* [ f x0 d. f! i8 J2 |housing unit located in Canada also qualifies. However,
5 h, k, } T/ m) D% ta share that only gives you the right to tenancy in the! F* x; \- ^+ f7 H- K; s: p* \
housing unit does not qualify.+ T. O A5 T; s# ?& V; B) P; z
You must intend to occupy the home or you must intend( Y" j1 `2 D( X h
that the related person with a disability occupy the home as
2 A4 N, X' M" ]a principal place of residence no later than one year after it
( Q4 W: z2 b* Z, Q$ Z/ fis acquired.2 L. c# I4 o" S8 M, P
The claim can be split between you and your spouse or% } S3 n, ^1 v/ ?
common-law partner, but the combined total cannot exceed N# P+ Q; K% I4 V1 w7 y% P* |: |
$5,000.9 d7 h7 d9 Q I% P( _
When more than one individual is entitled to the amount$ c& c8 U' `# e( A
(for example, when two people jointly buy a home), the
% _, V, N7 G6 M }" _5 ]total of all amounts claimed cannot exceed $5,000.
, }# U7 L: J% z( x* ]/ A v( m/ l; QSupporting documents – If you are filing electronically, or% [: q1 D) [1 D; c4 w: w4 o" R% |
filing a paper return, do not send any documents. Keep all; `1 [. V' ]3 _ ~
your documents in case we ask to see them at a later date. |
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